Code of Alabama |
Match Context and Document information |
URL: | http://alisondb.legislature.state.al.us/alison/CodeOfAlabama /1975/40-29B-5.htm |
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Depth: | 0 singles |
Size: | 821 bytes |
Modified: | 2018-12-03 09:02:48 |
Categories: | -None- |
Title: | 40-29B-5 |
Description: | -None- |
Keywords: | -None- |
Meta data: | -None- |
Body: | Section 40-29B-5 Waiver of interest and penalties; look-back periods. Notwithstanding any provision of law to the contrary, the commissioner shall waive all of the interest and penalties associated with the tax periods for which amnesty is granted. A limited look-back period shall apply separately to each tax type. If the taxpayer has collected any tax without remitting the tax to the department, the look-back period will be extended to include all periods, back to the point of collection. (Act 2018-153, ยง5.) |