{"data":{"id":"us-al/ala.-code-40-29b-5","jurisdiction":"us-al","citation":"Ala. Code § 40-29B-5","heading":"Waiver of Interest and Penalties; Look-Back Periods.","body":"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.","path":["Title 40 Revenue and Taxation.","Chapter 29B Alabama Tax Delinquency Amnesty Act of 2018"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-29B-5","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"a2d6c753634998f681fc05369e9088d30d74d0b5d58fa9edb977624a0d3d8be8","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-29b-4","next":"us-al/ala.-code-40-29b-6"},"notice":"GroundRules: Original legal text. Not legal advice."}