Tax amnesty program. Authorizes the department of state revenue to suspend collection efforts against taxpayers who file a tax amnesty return and pay delinquent taxes during the amnesty period. Provides that fees and interest ordinarily added to the amount of delinquent taxes may not be imposed during the amnesty period. Provides that an additional collection fee may be imposed if a taxpayer who has not filed a tax return for a reporting period covered by the tax amnesty program fails to file a tax amnesty return.
