HB137 Summary

• Establishes the Alabama Tax Delinquency Amnesty Act of 2018, creating a tax amnesty program administered by the Department of Revenue for taxes due prior to January 1, 2017, excluding motor fuel, motor vehicle, and property taxes.

• Amnesty period runs from July 1, 2018 through September 30, 2018, with taxpayers required to submit applications electronically and make full payment by November 15, 2018.

• Eligible only for taxpayers who have not been contacted by the Department of Revenue within the past two years regarding the specific tax type and who waive all rights to protest or pursue administrative or judicial proceedings.

• Department waives all interest and penalties for amnesty-approved taxes; taxpayers who later fail to comply face negligence penalties of at least $100 or fraud penalties of at least $10,000 depending on violation severity.

• Department may retain up to $250,000 of collected funds for advertising and program expenses, with remaining proceeds deposited into the State Treasury for appropriate state funds.