For the purposes of this chapter, the following terms have the following meanings:

(1) COMMISSIONER. The Commissioner of the Department of Revenue.

(2) CONTACT or CONTACTED. Previous contact of any kind with the department, or an agent of the department, within two years prior to submitting an initial amnesty application. The term includes returns filed for the tax types included in the application for tax periods beginning before the look-back period. The term includes, but is not limited to, with regard to potential liability for the type of tax identified in the amnesty application, any of the following:

a. An audit or notice of audit.

b. Payment of tax.

c. Registration for tax.

d. Request for extension of time to file.

e. Making a payment of estimated tax.

f. Filing a return.

g. Non-compliance issued in response to an application for a certificate of good standing or a certificate of compliance by the taxpayer or on behalf of the taxpayer.

(3) COURIER. A messenger other than the United States Postal Service that delivers parcels, packages, or similar items containing returns, reports, and other documents or payments.

(4) DEPARTMENT. The Department of Revenue.

(5) LOOK-BACK PERIOD. The last three full tax years or 36 months of eligible tax returns that are delinquent.

(6) POSTMARK. An official mark made by the United States Postal Service on a piece of mail to cancel the stamp and to indicate the place and date of sending.

(7) TAX PERIOD. Any period for which a tax return is required by law to be filed with the department.

(8) TAXPAYER. An individual or entity subject to a tax imposed by this state, payable to this state, and collected by the department.