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.
Kansas Enacts 2010 Tax Amnesty Program.
Kansas has enacted a tax amnesty program for delinquent payment of certain taxes administered by the Department of Revenue.
Illinois Business Tax Amnesty Enacted
Illinois has enacted additional legislation that requires the Department of Revenue to establish a use tax amnesty program that will apply to all taxpayers including businesses.
Illinois Individual Tax Amnesty Enacted
Illinois has enacted legislation requiring the Department of Revenue to establish a use tax amnesty program…
New Mexico Amnesty Program Enacted.
The New Mexico Taxation and Revenue Department has enacted a temporary tax amnesty program allowing individuals and businesses to avoid paying penalties and interest on any unreported or unassessed taxes due before January 1, 2010. The amnesty period runs from…
Florida Releases Amnesty Details
The Florida Department of Revenue has issued detailed information concerning the tax amnesty program running from July 1, 2010 to September 30, 2010.
Florida Amnesty Program Enacted
The Florida Department of Revenue will develop and implement an amnesty program for taxpayers subject to various state and local taxes, including, corporate income, sales and use, severance, estate, and intangible personal property taxes.
Internet Transactions Resolution Program Announced in North Carolina
In collaboration with e-commerce retailers, the North Carolina Department of Revenue has developed the Internet Transactions Resolution Program. Participants may resolve their prior tax liability by registering for sales and use tax and agreeing to collect and remit those taxes…
Nevada Approves Tax Amnesty
The Governor of Nevada has signed a bill that authorizes a tax amnesty program that will run from July 1, 2010 through October 1, 2010 for taxes, fees, and assessments that are delinquent as of July 1, 2010. All interest…
Massachusetts Provides Limited Amnesty for Business Taxpayers
The Massachusetts Department of Revenue has established a two-month amnesty program for business taxpayers with existing tax liabilities. The program will run from April 1, 2010 to June 1, 2010 and will apply to tax years or periods ending on…
Philadelphia Sets Dates for Amnesty Program
The Philadelphia Department of has set the dates for its tax amnesty program: May 3, 2010 to June 25, 2010. All taxes the city administers will be eligible except for sales and use tax, hotel occupancy tax, general acute care…
Maine Announces Amnesty Initiatives
Maine has announced two tax amnesty initiatives that will run from September 1, 2010 through November 30, 2010. Under the “short-term initiative” 95% of penalties will be waived on taxes assessed as of December 31, 2009. Under the “five-year initiative”,…
Philadelphia Amnesty Ordinance Signed
The City of Philadelphia has passed an ordinance authorizing a tax amnesty program which will occur over a 45 day period ending in June 2010, and overlap with the state amnesty program. During this period, delinquent taxpayers will be allowed…
Pennsylvania DOR Issues 2010 Amnesty Guidelines
Pennsylvania has issued rules and guidelines for its upcoming tax amnesty program. The 2010 Tax Amnesty will apply to any taxes administered by the Department of Revenue and will run from April 26, 2010 to June 18, 2010. To participate,…
New York Legislature Passes Amnesty Measure
On December 2, 2009, the New York legislature passed a tax amnesty measure to authorize an accounts receivable discount program. This program will allow eligible taxpayers to pay outstanding taxes, fees, or surcharges imposed by the state. This measure has…