Section 40-29B-5 - Waiver of interest and penalties; look-back periods.

AL Code § 40-29B-5 (2019) (N/A)
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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.