| http://www.w3.org/ns/prov#value | - The commissioner may offer tax amnesty to those taxpayers who have either an unpaid self-assessed liability or who have been assessed a tax liability, whether before or after the filing of a return, which assessed liability remains unpaid.(2) A taxpayer who delivers or discloses any false or fraudulent application, document, return or other statement to the department of revenue in connection with
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