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Alabama Enacts Tax Amnesty

  • Sep 28, 2015 | Gail Cole

 Alabama will provide tax amnesty to many taxpayers in 2016.

The recently-enacted Alabama Tax Delinquency Amnesty Act of 2016 creates a tax amnesty program for most all taxes administered by the Alabama Department of Revenue. While dates for the program have not yet been announced, according to the terms of the law the amnesty program must last for a period of at least 2 months and take place prior to August 31, 2016.

Amnesty will apply to “all taxes administered by the department except for motor fuel taxes, penalties imposed by § 40-29-73, and penalties for failure to submit information reports that are not based on an underpayment of tax.” Taxes due prior to January 1, 2015, and taxes for taxable periods that began before January 1, 2015, are eligible for amnesty.

Successful participants will have one-half of the interest and all penalties waived for taxes associated with “the tax periods for which amnesty is applied.” Read the Alabama Tax Delinquency Amnesty Act of 2016 for more details. The Alabama Department of Revenue and this blog will provide additional information once dates for the amnesty have been determined.

Owe back taxes or worried you do? Avalara Professional Services can help you understand how to use amnesty and voluntary disclosure to protect your financial interests. Learn more.


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.