The Alabama Tax Delinquency Amnesty Act of 2016 was created by Act 2015-555. Pursuant to the act, the Alabama Department of Revenue now has a new website for the 2016 Tax Amnesty Program. The site can be accessed at the following link, http://alabamataxamnesty.com.
The website includes program information and frequently asked questions. Taxpayers can also sign up to receive a notification when the program becomes available. The amnesty program will run from June 30 through August 30.
The amnesty program will be available to eligible taxpayers who have not been contacted by the department regarding the eligible tax types included in the amnesty program. Ineligible taxpayers are those who have had contact with the department, regarding the tax, within the last five years or who are parties to any criminal investigation or criminal litigation, regarding the tax, in any court of the United States or the State of Alabama.
Tax periods eligible for amnesty include taxes due prior to Jan. 1, 2015, or taxes for taxable periods that began before Jan. 1, 2015. If the amnesty application is approved, all penalties and half of interest will be waived
For more information about the Tax Amnesty Program, visit http://alabamataxamnesty.com