§ 1-06 Effect of Amnesty.
RCNY § 1-06
(a)General.
(1)Once amnesty is granted, all penalties (as described in 19 RCNY § 1-01) are waived and any civil, administrative or criminal proceeding is barred relating to the designated tax. (Chapter 765 of the Laws of 1985, § 84(b)) (2) The waiver of penalties and prohibition against prosecution applies only to those amounts of tax and interest for which amnesty was granted. Penalties will be imposed and proceedings will not be barred relating to any amounts of tax in excess of the amnesty payments which are later determined to be due. Example: A taxpayer applied for and received amnesty for a 1982 unincorporated business tax liability in the amount of $2,000 tax plus interest. After the end of the amnesty period, it is finally determined that the taxpayer actually owed $3,000 tax plus interest. Since the amount due was not finally determined prior to amnesty, the amount paid under amnesty was valid and amnesty is not revoked on the $2,000 plus interest. However, penalties may be imposed and civil, administrative or criminal proceedings may be brought against the taxpayer as to the $1,000 tax plus interest.
(b)Criminal proceeding. Any criminal prosecution directly relating to the designated tax is barred once amnesty is granted. This includes applicable criminal offenses defined in either the Administrative Code or the Penal Law. Example: In 1983 a taxpayer, subject to the General Corporation Tax, failed to file any return or pay over the tax to the Commissioner of Finance. The eligible taxpayer applies for amnesty, files the required returns and makes full payment of tax and interest due. Amnesty is granted. Criminal prosecution for the failure to file a return or pay over tax for 1983 under § 11-686 of the Administrative Code is now barred.
