The amnesty period which began on October 17, 1983, will expire on January 17, 1984.
To qualify for amnesty, a taxpayer must file a formal request on or before January 17, 1984, and make full payment of all taxes and interest due for all filing periods, in the time specified by the Commissioner, or by January 17, 1984, whichever is earlier.
If a taxpayer cannot precisely determine the total amount of taxes and interest due, he may estimate the amount in good faith, and pay the estimated amount by January 17, 1984. Any balance determined by the Commissioner to be due must be paid forthwith upon notice from the Commissioner. Amnesty will not be granted until the amount due is fully paid.
Requests for amnesty and payments of taxes and interest will be regarded as timely if postmarked no later than January 17, 1984.
/s/Ira A. Jackson
Ira A. Jackson
Commissioner of Revenue
December 29, 1983