Alabama § 40-29B-7 - Amnesty Requirements.
Full text of Alabama Code of Alabama § 40-29B-7 — Amnesty Requirements., with citation guidance and answers to common questions.
§ 40-29B-7. Amnesty Requirements.
(a) An eligible taxpayer who is granted amnesty for an eligible tax type shall comply with all of the following requirements:
(1) Submit to the department by November 15, 2018, all applicable returns, supporting documentation, and the full payment of the tax. No payment plans will be entered into for taxes that are approved for amnesty. An amnesty payment or return submitted in a properly addressed envelope with sufficient postage delivered by the United States Postal Service is deemed paid or received on the date it is postmarked. An amnesty payment or return delivered by courier or taxpayer is deemed paid or received on the date it is delivered to the department’s headquarters or a regional office.
(2) Include the current year return with the amnesty returns filed for the eligible tax type. Penalties for failure to timely file a return and failure to timely pay in accordance with subsections (a) and (b) of Section 40-2A-11, respectively, shall be waived. Waiver of interest does not apply to current year returns.
(b) No interest shall be paid on refunds for a tax period for which amnesty is granted.
(c) If the taxpayer complies with the provisions of this chapter, the taxpayer is deemed to be in compliance with the department for the tax type for which amnesty was granted.
(d) If the approved taxpayer fails to fulfill all the requirements of this section, the amnesty agreement shall be deemed null and void.
Frequently Asked Questions About Alabama § 40-29B-7
What does Code of Alabama § 40-29B-7 cover?
Section 40-29B-7 ("Amnesty Requirements.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-29B-7?
A common citation format is "Code of Alabama § 40-29B-7" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-29B-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.