TITLE 5
Businesses and Professions

CHAPTER 5-76
Issuance of License Upon Payment of Taxes

SECTION 5-76-6


§ 5-76-6 Payment of tax not an admission.

If the licensee files an overdue return and/or remits past due taxes in order to apply for or renew a license, said late filing and/or payment shall not be an admission of a violation of any criminal tax statute regarding late filing and/or late payment. Tax administrator shall not refer such person to the attorney general for prosecution based solely upon said late filing and/or payment of past due taxes.

History of Section.
(P.L. 2004, ch. 595, art. 39, § 1.)