The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

“Amnesty period.” The time period of 60 consecutive days established by the Governor ending no later than June 30, 2017.

“Department.” The Department of Revenue of the Commonwealth.

“Eligible tax.” Any tax administered by the Department of Revenue delinquent as of December 31, 2015. The term includes any interest, penalty or fees on an eligible tax. For an unknown liability, the term shall only include taxes due within five years prior to December 31, 2015. For purposes of taxes collected under the International Fuel Tax Agreement, the term shall apply only to taxes, interest and penalties owed to the Commonwealth, not to other states or Canadian provinces.

“Program.” The tax amnesty program established under section 2902-G¹ as provided for in this article.

“Taxpayer.” Any person, association, fiduciary, partnership, corporation or other entity required to pay or collect any of the eligible taxes. The term shall not include a taxpayer who, prior to the amnesty period, has received notice that the taxpayer is the subject of a criminal investigation for an alleged violation of any law imposing an eligible tax or who, prior to the amnesty period, has been named as a defendant in a criminal complaint alleging a violation of any law imposing an eligible tax or is a defendant in a pending criminal action for an alleged violation of any law imposing an eligible tax.

“Unknown liability.” A liability for an eligible tax for which either: