11 GCA § 26807: Application and Processing Requirements.

(a) Taxpayers must file all unfiled returns for eligible periods.

(b) Taxpayers must submit an application on forms prescribed by DRT.

(c) DRT shall notify applicants of approval or denial within thirty (30) days of receipt.

(d) DRT is authorized to assess a reasonable, cost-based administration processing fee for applications under this Section to offset operational costs associated with implementation of the Amnesty Program.

(e) DRT may limit participation, stagger application intake, or establish additional procedural requirements as necessary to ensure efficient administration of the program.