MONTGOMERY - The Alabama Department of Revenue would like to remind taxpayers that the Alabama Tax Delinquency Amnesty Program of 2018, created by Act 2018-153, began taking applications Sunday, July 1. The application period runs through Sept. 30, and eligible taxpayers can submit applications at alabamataxamnesty.com.
The Alabama Tax Delinquency Amnesty Program applies to eligible taxes due before or for tax periods that began before Jan. 1, 2017. All applications must be submitted electronically through the Alabama tax amnesty website. The website also provides all the information taxpayers may need on the program and answers to frequently asked questions.
The amnesty program will be available to eligible taxpayers who have not been contacted by the department within the last two years and are not a party to a criminal investigation or litigation in any court of the United States or Alabama pending as of March 6, 2018, for nonpayment, delinquency or fraud in relation to any Alabama taxes administered by the department.
Most taxes administered by ADOR, with the exception of motor fuel, motor vehicle and property taxes, are eligible for the 2018 Amnesty Program. This includes, but is not limited to, corporate and individual income, business privilege, financial institution excise, consumers use, sellers use, withholding and sales taxes.
All penalties and interest will be waived for approved amnesty applications.
Taxpayers who believe they may have delinquent tax liabilities in Alabama should consult with their tax advisers regarding their eligibility for the tax amnesty program.
For more information on taxpayer eligibility, eligible tax types, leniency terms, the application process, and more, visit alabamataxamnesty.com or email firstname.lastname@example.org.