Section 6.1. Definitions

Section 6.2. Notice of Program

Section 6.3. Eligible taxpayers

Section 6.4. Participation requirements

Section 6.5. Tax amnesty return

Section 6.6. Payment

Section 6.7. Extensions for filing or payment unavailable

Section 6.8. Abatement of eligible penalty liability

Section 6.9. Denial of penalty abatement

Section 6.10. Continued compliance requirement

Section 6.11. Appeals of denial and penalty reinstatement

Section 6.12. Audits and examinations; appeal of increase in tax

Section 6.13. Overpayment, refund and interest

Section 6.14. Enforcement concerning nondisclosed eligible tax liabilities