Arizona has enacted a tax amnesty program that will run from September 1, 2016 through October 31, 2016. The amnesty program applies to individual income, corporate income, and transaction privilege (sales) taxes, but not non-program city transaction privilege taxes. Interest and civil penalties that were or could have been assessed for the periods covered by the application will be waived or abated for qualifying participants. The taxable periods that are eligible for tax recovery are for those taxes due on an annual basis for any tax year ending before January 1, 2014. Eligible taxable periods for monthly and quarterly filings are for tax periods ending before February 1, 2015. Taxpayers can elect to pay the tax liability in full on or before October 31, 2016 or pay the full tax liability in installments over a 24-month period, ending no later than October 31, 2018. To see who are eligible and ineligible to participate in the program visit https://www.azdor.gov/TaxRecovery.aspx. It is important to note that taxpayers currently under audit are not eligible to participate. It also requires tax for any prior period to be remitted – there is no limit to the lookback period. For monthly and quarterly returns such as sales tax, all periods after February 2015 are also not included so these periods would need to be filed and would incur interest and penalty. An evaluation of the Arizona Voluntary Disclosure program as contrasted with the Amnesty program should be conducted before entering the Amnesty program. (Arizona Tax Recovery Program, Arizona Department of Revenue, August 2016)