Ineligible taxpayers.

Tax amnesty may not be granted to a taxpayer under any of the following circumstances:

(1) The taxpayer is a party to a criminal investigation or criminal litigation in a court of the United States or this state pending on March 6, 2018, for nonpayment, delinquency, or fraud in relation to any state tax imposed by this state and administered by the department.

(2) The taxpayer has delivered or disclosed a false or fraudulent application, document, return, or other statement to the department in connection with an amnesty application.

(3) The taxpayer has been issued a final assessment in which the appeal period has ended pursuant to Section 40-2A-7.

(4) The taxpayer has entered into a voluntary disclosure agreement with the department before December 31, 2017.

(5) The taxpayer has been granted amnesty for the tax type as part of the Alabama Tax Delinquency Amnesty Act of 2016, Chapter 29A of this title.

(Act 2018-153, §6.)