Vermont has approved a six week amnesty program beginning July 20, 2009 and ending August 31, 2009. During this time, certain tax penalties may be waived upon payment of the tax and interest due, without the need for proof of reasonable cause or the absence of willful neglect. The amnesty program will apply to any tax type and any periods for which the due date of the return was before January 26, 2009, but will not apply to those penalties in which the commissioner would not have the sole authority to waive .(Highlights of 2009 Tax Legislation, Vermont Department of Taxes, June 11, 2009).