§ 1703.

LIABILITIES SUBJECT TO AMNESTY PROGRAM

a.

The tax penalty amnesty program shall apply to annual registration fees and to payroll expense tax and business tax liabilities for tax periods ending on or before December 31, 1993, with the following exceptions:

i.

The Tax Collector shall not waive penalties owed as a result of a jeopardy determination which has become final under the provisions of Section 910.1, Subsection (b) of Article 12A or Section 1010.1, Subsection (b) of Article 12B prior to the commencement of the amnesty application period.

ii.

The Tax Collector shall not waive, under the authority of this Article, penalties which are included in any civil tax collection litigation commenced by the Tax Collector pursuant to Section 914 of Article 12A or Section 1014 of Article 12B or which are included in any determination under administrative review under the provisions of Section 912 of Article 12A or Sections 1012 of Article 12B prior to the commencement of the amnesty application period.

b.

No refund or credit shall be granted of any penalty paid by any person prior to the time the person submits an amnesty application pursuant to Section 1704 of this Article.

History

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

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