The Massachusetts Governor signed legislation to implement a two-month tax amnesty program that is set to end no later than June 30, 2010. All penalties, in which the Commissioner has sole authority, will be waived provided the taxpayer files returns and makes payments as required by the tax amnesty program. Amnesty shall not apply to those penalties which the commissioner would not have the sole authority to waive including, but not limited to, fuel taxes administered under the International Fuel Tax Agreement or under the local option portions of taxes or excises collected for the benefit of cities, towns or state governmental authorities. The Commissioner will determine the scope of the program, including the particular tax types and periods covered, including any limited look-back period for unfiled returns. The amnesty program will not apply to taxpayers who were the subject of a tax-related criminal investigation or prosecution before the start date of the amnesty program. Any taxpayer who was eligible for the amnesty program, but failed to come forward before June 30, 2010 will, in addition to all other penalties, be subject to an additional penalty of $500. (Ch. 166 (H.B. 4359), Laws 2009, effective November 24, 2009)