Eligibility and Exemptions

(a)Tax liabilities incurred on or before a date established at the discretion of DRT shall be eligible.

(1)Taxpayers currently under an existing payment plan with the Department of Revenue and Taxation shall be eligible; and

(2)Such participation shall not require termination of their existing plan. Payments made under the amnesty shall be credited toward their outstanding principal balance, with penalties and interest waived accordingly.

(b)The Program shall not apply to:

(1)Taxpayers involved in criminal tax investigations or litigation;

(2)Taxpayers with current appeals or litigation unless they withdraw such claims;

(3)Taxpayers who defaulted on prior tax amnesty agreements;

(4)Taxpayers under active audit or criminal tax investigation.