§ 44-18.1-33 Amnesty for registration.– (A) Subject to the limitations in this section.
(1) A member state shall provide amnesty for uncollected orunpaid sales or use tax to a seller who registers to pay or to collect andremit applicable sales or use tax on sales made to purchasers in the state inaccordance with the terms of the Agreement, provided that the seller was not soregistered in that state in the twelve-month period preceding the effectivedate of the state's participation in the Agreement.
(2) The amnesty will preclude assessment for uncollected orunpaid sales or use tax together with penalty or interest for sales made duringthe period the seller was not registered in the state, provided registrationoccurs within twelve months of the effective date of the state's participationin the Agreement.
(3) Amnesty similarly shall be provided by any additionalstate that joins the Agreement after the seller has registered.
(B) The amnesty is not available to a seller with respect toany matter or matters for which the seller received notice of the commencementof an audit and which audit is not yet finally resolved including any relatedadministrative and judicial processes.
(C) The amnesty is not available for sales or use taxesalready paid or remitted to the state or to taxes collected by the seller.
(D) The amnesty is fully effective, absent the seller's fraudor intentional misrepresentation of a material fact, as long as the sellercontinues registration and continues payment or collection and remittance ofapplicable sales or use taxes for a period of at least thirty-six months. Eachmember state shall toll its statute of limitations applicable to asserting atax liability during this thirty-six month period.
(E) The amnesty is applicable only to sales or use taxes duefrom a seller in its capacity as a seller and not to sales or use taxes duefrom a seller in its capacity as a buyer.
(F) A member state may allow amnesty on terms and conditionsmore favorable to a seller than the terms required by this section.
§ 44-18.1-33 Amnesty for registration.– (A) Subject to the limitations in this section.
(1) A member state shall provide amnesty for uncollected orunpaid sales or use tax to a seller who registers to pay or to collect andremit applicable sales or use tax on sales made to purchasers in the state inaccordance with the terms of the Agreement, provided that the seller was not soregistered in that state in the twelve-month period preceding the effectivedate of the state's participation in the Agreement.
(2) The amnesty will preclude assessment for uncollected orunpaid sales or use tax together with penalty or interest for sales made duringthe period the seller was not registered in the state, provided registrationoccurs within twelve months of the effective date of the state's participationin the Agreement.
(3) Amnesty similarly shall be provided by any additionalstate that joins the Agreement after the seller has registered.
(B) The amnesty is not available to a seller with respect toany matter or matters for which the seller received notice of the commencementof an audit and which audit is not yet finally resolved including any relatedadministrative and judicial processes.
(C) The amnesty is not available for sales or use taxesalready paid or remitted to the state or to taxes collected by the seller.
(D) The amnesty is fully effective, absent the seller's fraudor intentional misrepresentation of a material fact, as long as the sellercontinues registration and continues payment or collection and remittance ofapplicable sales or use taxes for a period of at least thirty-six months. Eachmember state shall toll its statute of limitations applicable to asserting atax liability during this thirty-six month period.
(E) The amnesty is applicable only to sales or use taxes duefrom a seller in its capacity as a seller and not to sales or use taxes duefrom a seller in its capacity as a buyer.
(F) A member state may allow amnesty on terms and conditionsmore favorable to a seller than the terms required by this section.
§ 44-18.1-33 Amnesty for registration.– (A) Subject to the limitations in this section.
(1) A member state shall provide amnesty for uncollected orunpaid sales or use tax to a seller who registers to pay or to collect andremit applicable sales or use tax on sales made to purchasers in the state inaccordance with the terms of the Agreement, provided that the seller was not soregistered in that state in the twelve-month period preceding the effectivedate of the state's participation in the Agreement.
(2) The amnesty will preclude assessment for uncollected orunpaid sales or use tax together with penalty or interest for sales made duringthe period the seller was not registered in the state, provided registrationoccurs within twelve months of the effective date of the state's participationin the Agreement.
(3) Amnesty similarly shall be provided by any additionalstate that joins the Agreement after the seller has registered.
(B) The amnesty is not available to a seller with respect toany matter or matters for which the seller received notice of the commencementof an audit and which audit is not yet finally resolved including any relatedadministrative and judicial processes.
(C) The amnesty is not available for sales or use taxesalready paid or remitted to the state or to taxes collected by the seller.
(D) The amnesty is fully effective, absent the seller's fraudor intentional misrepresentation of a material fact, as long as the sellercontinues registration and continues payment or collection and remittance ofapplicable sales or use taxes for a period of at least thirty-six months. Eachmember state shall toll its statute of limitations applicable to asserting atax liability during this thirty-six month period.
(E) The amnesty is applicable only to sales or use taxes duefrom a seller in its capacity as a seller and not to sales or use taxes duefrom a seller in its capacity as a buyer.
(F) A member state may allow amnesty on terms and conditionsmore favorable to a seller than the terms required by this section.
