The Alabama Revenue Commissioner and State Governor announced a tax amnesty period from February 1, 2009 to May 15, 2009. The amnesty program, known as “Operation Clean Slate”, is for any outstanding taxes owed, including, but not limited to, sales and use tax, personal and corporate income tax, and business franchise tax. In order to be eligible, participants cannot already be under investigation or have previously been contacted by the Department of Revenue with regards to their tax liability. Any person who participates in the program will not be subject to civil penalties or late fees. Any citizen or business with outstanding tax liability is strongly urged to participant in this program as the Department plans on implementing a new state-of “the-art computer system that will aide in identifying unpaid and understated taxes owed. (Press Release, Office of Alabama Governor Bob Riley, January 15, 2009)