Massachusetts has enacted legislation creating a tax amnesty program, which will take place during September and October 2014.
North Carolina Launches Trust Tax Recovery Program
On February 5, 2014, North Carolina launched the Trust Tax Recovery Program, which offers amnesty to qualifying companies owing collected but unpaid trust taxes.
Louisiana Amends Tax Amnesty Program
Louisiana Gov. Bobby Jindal signed legislation that amends the Tax Delinquency Amnesty Act of 2013, which requires the Louisiana Department of Revenue to develop and implement a tax amnesty program.
Puerto Rico Enacts Property Tax Amnesty Program
Puerto Rico has enacted a tax amnesty program to relieve taxpayers from paying interest, surcharges and penalties on outstanding real and personal property tax debts with the Municipal Revenue Collection Center (CRIM). The tax amnesty program applies to real property…
Vermont Enacts Self-Audit Program for Use Tax
Vermont has initiated a voluntary self-audit program” “Know What You Owe” – intended to aid taxpayers in complying with use tax remittance. From August 1, 2013 to May 1, 2014, business owners can sign up to participate in the program,…
Los Angeles Enacts Tax Amnesty Program
The City of Los Angeles has enacted a tax amnesty program, effective September 1, 2013 through December 2, 2013.
Louisiana Enacts Amnesty Program
Louisiana Governor Bobby Jindal has approved the Tax Delinquency Amnesty Act of 2013.
Connecticut Enacts Amnesty Provisions
Connecticut Governor Dannel P. Malloy has signed the 2014-2015 biennium budget, which contains a provision requiring…
Delaware Offers Amnesty for Unclaimed Property
Delaware is currently offering an amnesty opportunity for unclaimed property. Currently, if the state of Delaware locates and contacts a taxpayer for an unclaimed property audit…
Failure to Pay All Taxes Due During Amnesty Program Leads to Double Penalty
A taxpayer that did not properly report its Illinois taxable income for income tax purposes and did not pay all taxes due during a tax amnesty period was subject to a double interest penalty.
Kentucky Enacts Amnesty Program
Kentucky has enacted legislation that authorizes the Department of Revenue to conduct a tax amnesty program during fiscal year 2012-2013.
Rhode Island Enacted a Tax Amnesty Program
Rhode Island Governor Lincoln Chafee has signed a budget bill establishing a tax amnesty program applicable to all state taxes collected by the Tax Administrator. The amnesty program will run from September 2, 2012 to November 15, 2012. Amnesty will…
Texas Announces Fresh Start Tax Amnesty Program
The Texas Comptroller of Public Accounts has enacted the Fresh Start tax amnesty program, which will run from June 12, 2012 through August 17, 2012. During the amnesty period, penalties and interest will be waived for businesses that file delinquent…
Puerto Rico Tax Amnesty Available Through February
Puerto Rico has enacted a tax amnesty program that will run through February 29, 2012, or a later date pursuant to the Act. Interest, penalties, surcharges, and any other additions to tax are waived for any taxpayer that pays the…
Los Angeles Provides Information on Voluntary Disclosure Program
The Los Angeles Office of Finance has provided information on the voluntary disclosure program that began on October 4, 2011.
Ohio Approves Tax Amnesty Program
Ohio Governor John R. Kasich has signed legislation approving a tax amnesty program that will run from May 1, 2012 to June 15, 2012. The program will apply to taxes which were due and payable as of May 1, 2011.…
Colorado Approves Tax Amnesty Program
Colorado Governor John Hickenlooper has signed legislation approving a tax amnesty program that will run from October 1, 2011 to November 15, 2011.
Amnesty Chart
Updated regularly – awaiting legislation for additional programs which are added as enacted or announced: Click here for chart
Arizona Authorizes Tax Amnesty Program
Arizona has enacted legislation authorizing the Department of Revenue to establish a tax amnesty program applying to all state and local taxes administered by the Arizona Department of Revenue except estate and property tax. This amnesty does not cover home…
Ohio Department of Taxation Announces Use Tax Amnesty/Voluntary Disclosure Program
The Ohio Department of Taxation has introduced the Use Tax Education Program (UTEP) to work with Ohio businesses to understand and stay in compliance with use tax laws. The program offers financial incentives to businesses with use tax liability to…
Oklahoma Enacts Use Tax Amnesty Program
Oklahoma Governor Brad Henry has signed legislation enacting a use tax amnesty program. Under the legislation, amnesty initiatives are to be established by the Oklahoma Tax Commission for both out-of-state retailers and for Oklahoma consumers. Under the “Retailer Compliance Initiative”…
Washington Enacts 2011 Amnesty Program
The Washington Department of Revenue has enacted a tax amnesty program that runs from February 1, 2011 through April 30, 2011. The amnesty program waives penalties and interest on delinquent state and local sales and use taxes, state business and…
Michigan Creates Tax Amnesty Program for 2011
The Michigan House of Representatives has passed and signed legislation creating a tax amnesty period for Michigan in 2011.
District of Columbia Offers Tax Amnesty for Unpaid Tax Obligations.
The District of Columbia has enacted a tax amnesty period taking place from August 2, 2010 to September 30, 2010.