Sales tax remittances by restaurants.

Provides for a payment program for restaurants with unpaid sales tax and food and beverage taxes. Defines "state tax liability" as sales tax and food and beverage taxes incurred after February 28, 2021, and before August 1, 2021. Provides that a restaurant can enter into a payment program agreement with the department of state revenue that covers state tax liability for the prescribed time period. Provides that, upon payment of all state tax liability, the department shall abate and not seek to collect any interest, penalties, collection fees, or costs.