Development and administration of tax amnesty program, implementation of article

# (a)

General. -– The Tax Commissioner shall develop and administer the tax amnesty program provided in this article, notwithstanding any provision of this article to the contrary. The Tax Commissioner shall develop and issue the forms, instructions and guidelines as the commissioner believes to be necessary, and take any other action needed to implement this article.

# (b)

Rules. -– The Tax Commissioner may promulgate rules, including emergency rules, that implement, clarify or explain the tax amnesty program, in the manner provided in article three, chapter twenty-nine-a of this code.

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In this chapter (40 sections)

11-10A-20 · Rules required
11-10A-21 · Timely filing
11-10A-22 · Time for performance of acts where last day falls on…
11-10A-23 · Confidentiality
11-10B-1 · Legislative intent
11-10B-2 · Definitions
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

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