Tax Delinquency Amnesty Act

This act creates a temporary tax amnesty program allowing taxpayers with unpaid or unreported state tax liabilities to come forward voluntarily, satisfy what they owe, and receive a waiver of interest and penalties that would otherwise attach. It defines the criteria for participation, identifies categories of taxpayers who are excluded from relief, specifies the requirements a participant must meet, and limits how far back the taxing authority may reach in assessing liabilities under the program. It further authorizes spending to publicize the amnesty, prescribes penalties connected to the program, and directs how the revenue collected is to be distributed.

Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.