§ 1702.

AMNESTY PROGRAM

a.

A tax penalty amnesty program is hereby established for persons required to obtain a business tax registration certificate under Sections 1003 and 1007 of Article 12B of this Code who have liabilities eligible for amnesty under Section 1703 of this Article and who satisfy the eligibility requirements established in Section 1704 of this Article.

b.

For any person who has a liability eligible for amnesty under Section 1703 and who meets the eligibility requirements established in Section 1704 of this Article:

i.

The Tax Collector shall waive all penalties owed for failure to pay any annual registration fee or file a return under Section 1009.2 of Article 12B of Part III of this Code; and

ii.

The Tax Collector shall waive all penalties owed for delinquent payroll expense or business taxes owed under the provisions of Sections 907, 909, 910 or 912 of Article 12A or Sections 1009, 1010, 1011, 1012, or 1013 of Article 12B of Part III of this Code; and

iii.

No proceeding to suspend or revoke a registration certificate pursuant to Section 1008 of Article 12B of Part III of this Code shall be initiated; and

iv.

No civil or criminal action shall be brought against the taxpayer, for any tax period for which tax penalty amnesty is requested, based upon the nonreporting or under-reporting of tax liabilities or the nonpayment of any taxes owed under the provisions of Article 12A or Article 12B of Part III of this Code.

History

(Added by Ord. 339-94, App. 10/7/94)

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