4008. DENIAL OR REVOCATION OF AMNESTY

4008 DENIAL OR REVOCATION OF AMNESTY 4008.1 Amnesty shall be denied in the following circumstances: (a) The taxpayer is found to be ineligible; or (b) The taxpayer fails to pay the designated tax and interest due. 4008.2 Unless the period of limitations for assessment and collection for the designated tax and designated tax period has expired, all payments made in connection with an amnesty application shall be final and shall not be returned upon a denial or revocation of amnesty. Payments made in connection with a denied or revoked amnesty application shall be credited to the taxpayer’s account. SOURCE: Final Rulemaking published at 34 DCR 4091, 4098 (June 26, 1987).