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The Impacts Of Wayfair On Alabama Tax Amnesty

Law360 (July 12, 2018, 4:39 PM EDT) -- Limited tax amnesty programs gain popularity every few years and this is one of those years. The Alabama legislature has joined the growing list of states, including Connecticut, Indiana and Texas, providing amnesty programs for taxpayers with unreported tax liabilities. The Alabama Tax Delinquency Amnesty Act of 2018 is in effect July 1, 2018, through Sept. 30, 2018.[1] The program applies to all taxes administered by the Alabama Department of Revenue, or DOR, but excludes motor fuel, motor vehicle and property taxes. Eligible tax liabilities include...
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