SB237 - Alabama Tax Delinquency Amnesty Act of 2018

• Establishes a tax amnesty program effective July 1, 2018 through September 30, 2018, covering all taxes administered by the Department of Revenue except motor fuel, motor vehicle, and property taxes.

• Eligible taxpayers must have had no contact with the Department of Revenue in the past two years, apply electronically during the amnesty period, and submit all delinquent returns and full payment by November 15, 2018 with no payment plans allowed.

• Waives all interest and penalties for eligible tax periods beginning before January 1, 2017, and extends the look-back period to include all periods back to collection if the taxpayer failed to remit collected taxes.

• Ineligible taxpayers include those in criminal investigations, those who submitted false documents, those with final assessments, those in prior voluntary disclosure agreements, and those who received amnesty under the 2016 amnesty act.

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