Tax Amnesty Program (§§ 48-16-1 — 48-16-12)
Chapter 15 - Excise Tax on Marijuana and Controlled Substances (§§ 48-15-1 — 48-15-11)Chapter 16A - Property Tax Amnesty Program (§§ 48-16a-1 — 48-16a-10)
Section 48-16-1 - Legislative Findings, Declarations, and Intent.Section 48-16-2 - Short Title.Section 48-16-3 - Definitions.Section 48-16-4 - Tax Amnesty Program; Waiver of Penalties; Duration and Applicability of Program; Forms.Section 48-16-5 - Applicability; Effect of Audit, Assessment, Bill, Notice, Demand for Payment, or Proceeding; Installment Agreements; Deficiency Assessment After Amnesty Ends.Section 48-16-6 - Amnesty Eligibility; Effect of Pending Criminal Investigation; Interest or Penalties Paid Prior to Amnesty Request.Section 48-16-7 - Interest on Installment Agreements; Interest on Refunded or Credited Overpayments.Section 48-16-8 - Regulations, Forms and Instructions, and Other Actions Necessary to Implement Chapter; Publicity of Program.Section 48-16-9 - Accounting and Reporting of Funds Collected Under Amnesty Program; Disposition of Funds.Section 48-16-10 - Imposition of Cost of Collection Fee After Amnesty Period Expires.Section 48-16-11 - Contracts With Debt Collection Agencies or Attorneys to Collect Delinquent Taxes, Penalties, and Interest.Section 48-16-12 - Willful Failure to Make Return; False Returns; Willful Failure to Pay Taxes; Failure to Obey a Subpoena or Order.