§ 44-18.1-33. Amnesty for registration. (A) Subject to the limitations in this section.

(1) A member state shall provide amnesty for uncollected or unpaid sales or use tax to a seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in the state in accordance with the terms of the Agreement, provided that the seller was not so registered in that state in the twelve-month period preceding the effective date of the state's participation in the Agreement.

(2) The amnesty will preclude assessment for uncollected or unpaid sales or use tax together with penalty or interest for sales made during the period the seller was not registered in the state, provided registration occurs within twelve months of the effective date of the state's participation in the Agreement.

(3) Amnesty similarly shall be provided by any additional state that joins the Agreement after the seller has registered.

(B) The amnesty is not available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes.

(C) The amnesty is not available for sales or use taxes already paid or remitted to the state or to taxes collected by the seller.

(D) The amnesty is fully effective, absent the seller's fraud or intentional misrepresentation of a material fact, as long as the seller continues registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months. Each member state shall toll its statute of limitations applicable to asserting a tax liability during this thirty-six month period.

(E) The amnesty is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.

(F) A member state may allow amnesty on terms and conditions more favorable to a seller than the terms required by this section.

History of Section. (P.L. 2006, ch. 246, art. 30, § 12.)