Duration and application of program

The Tax Commissioner shall establish a two-month tax amnesty program to be conducted during the calendar year, 2004. The program shall apply to payments and returns required pursuant to any tax administered under article ten of this chapter, but only if the obligation for payment or filing of a return, or both, arose after January 1, 1986, and prior to January 1, 2004, provided:

# (1)

The tax return was due before January 1, 2004;

# (2)

the amount of tax shown to be due on the tax return was due and payable to the Tax Commissioner before January 1, 2004; or (3) if no tax return was required by law to be filed, the tax was due and payable to the Tax Commissioner before January 1, 2004.

Source: view the official text

In this chapter (40 sections)

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
11-11-1 · Short title; arrangement and classification

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