Disposition of revenue collected

There is hereby created in the State Treasury a special fund to be known as the "tax amnesty fund" into which shall be deposited all payments received under the tax amnesty program. On a monthly basis, the tax amnesty fund shall be distributed as follows:

# (1)

Dedicated taxes. -– A dedicated tax and applicable interest collected under the tax amnesty program shall be deposited in the fund or account in which the tax would have been deposited had the tax been timely paid; and

# (2)

Other taxes. -– After complying with subdivision (1) of this section, all other funds collected under the tax amnesty program shall be deposited into the General Revenue Fund.

Source: view the official text

In this chapter (40 sections)

11-10B-3 · Development and administration of program, implementation of…
11-10B-4 · Duration and application of program
11-10B-5 · Waiver of penalties; criminal immunity; exceptions and…
11-10B-6 · Application for amnesty; requirements; deficiency assessment
11-10B-7 · Publicity efforts
11-10B-8 · Disposition of revenue collected
11-10C-1 · Legislative finding; short title and purpose
11-10C-2 · Authorization of benefits-funded automated tax…
11-10C-3 · Benefits funding
11-10C-4 · Monthly determination of increased revenue attributable to…
11-10C-5 · Transfer of funds; repeal of article
11-10D-1 · Short title
11-10D-2 · Legislative intent and findings
11-10D-3 · Definitions
11-10D-4 · Development and administration of tax amnesty program,…
11-10D-5 · Duration and application of program
11-10D-6 · Waiver of penalties; criminal immunity; exceptions and…
11-10D-7 · Application for amnesty; requirements; deficiency assessment
11-10D-8 · Publicity efforts
11-10D-9 · Examination of amnesty returns and taxpayer books and records
11-10D-10 · Disposition of revenue collected
11-10D-11 · Penalty on liabilities eligible for amnesty for which…
11-10D-12 · Report to Legislature and Governor
11-10D-13 · Suspension of inconsistent code provisions
11-10E-1 · Short title
11-10E-2 · Tax shelter voluntary compliance program
11-10E-3 · "Tax avoidance transaction" defined
11-10E-4 · Use of evidence of participation in the program
11-10E-5 · Reportable transactions
11-10E-6 · Failure to register tax shelter or maintain list
11-10E-7 · Promoting tax shelters
11-10E-8 · Registration of tax shelters
11-10E-9 · Investor lists
11-10E-10 · Suspension of inconsistent code provisions
11-11-1 · Short title; arrangement and classification
11-11-2 · Definitions
11-11-3 · Imposition of tax
11-11-4 · Tax on transfer of estate of residents; credit; property of…
11-11-5 · Tax on transfer of estate of nonresidents; property of…
11-11-6 · Tax on transfer of estate of aliens

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