Ala. Code § 40-29B-5
Current with legislation from 2024 effective through July 1, 2024.
Notwithstanding any provision of law to the contrary, the commissioner shall waive all of the interest and penalties associated with the tax periods for which amnesty is granted. A limited look-back period shall apply separately to each tax type. If the taxpayer has collected any tax without remitting the tax to the department, the look-back period will be extended to include all periods, back to the point of collection.
Ala. Code § 40-29B-5 (1975)