IC 6-2.5-14-3: Taxpayer requirements

Sec. 3. The amnesty program established under this chapter must require the following:

(1) That a taxpayer who enters an agreement described in section 2 of this chapter is not eligible for any other amnesty program that may be established.

(2) That the taxpayer shall comply with all other amnesty conditions adopted under a rule of the department in effect on the date the voluntary payment is made.