Benefits to amnesty participants

Sec. 4. Upon payment by a taxpayer to the department of all use taxes due from the taxpayer for a tax period (or payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer), the department: (1) shall abate and not seek to collect any interest, penalties, collection fees, or costs that would otherwise be applicable; (2) shall release any liens imposed; (3) shall not seek civil or criminal prosecution against any individual or entity; and (4) shall not issue, or, if issued, shall withdraw, an assessment, a demand notice, or a warrant for payment under IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual or entity; for use taxes due from the taxpayer for the tax period for which amnesty has been granted to the taxpayer. As added by P.L.205-2013, SEC.79.