Arkansas Act 70 (House Bill 1100) enacts a state amnesty for voluntary payment of state taxes beginning July 1, 2004 through December 31, 2004. To be eligible for complete amnesty, a taxpayer must apply and submit all applicable forms between July 1, 2004 and September 30, 2004, as well as pay all taxes due as computed by the Arkansas Department of Finance and Administration within three (3) months from the filing date of the amnesty forms. Penalties and interest will be waived for all taxpayers who qualify and participate in the amnesty program. (Act 70 (H.B. 1100), Second Extraordinary Session, 2003, January 16, 2004)