The Illinois Appellate Court has agreed with the Department of Revenue and the Circuit Court by upholding a prior decision to subject eligible delinquent taxpayers who did not pay all outstanding taxes during the amnesty period to penalties and interest at twice the statutory rate.
Nevada Tax Amnesty Program Approved
Governor Jim Gibbon’s tax amnesty proposal has been unanimously approved by the Nevada Tax Commission. Effective July 1, 2008 through September 30, 2008, the program will apply to sales and use tax, modified business tax and business license fees. Taxpayers…
Iowa Amnesty Program Enacted
A tax amnesty program, set forth by the Iowa Department of Revenue, will commence on September 4, 2007 and end on October 31, 2007.
Amnesty Program Announced in Texas
From June 15 to August 15, 2007, the Texas Comptroller is offering a waiver of penalties and interest for taxpayers who underreported or are not yet permitted for tax. All state taxes administered by the Comptroller are eligible for amnesty,…
Rhode Island Offers Tax Amnesty – Deadline Nears
The Rhode Island Division of Taxation is offering a Tax Amnesty Program that began July 15, 2006 and will expire on September 30, 2006. The program offers taxpayers the opportunity to clear unpaid tax obligations that were payable to the…
California Amnesty Program
The California State Board of Equalization extended the deadline on its amnesty program until January 1, 2008. The extension applies to the remittance of unreported use taxes by retailers. The general Sales and Use Tax Law offers an 8-year statute…
Chicago Amnesty Program.
The Department of Revenue established an amnesty program entitled the \”City of Chicago Tax and Indebtedness Amnesty Ordinance of 2005\”.
Ohio Budget Bill Changes
Governor Bob Taft signed H.B. 66, the biennial state budget bill for fiscal years 2006-2007, into law on June 30, 2005. The bill established a 45-day amnesty program that will run from January 1, 2006 through February 15, 2006 and…
Indiana Amnesty Program
Indiana Department of Revenue was authorized to establish a tax amnesty program that provides a limited-time opportunity for individuals and businesses to pay past-due listed taxes free of penalty, interest and collection fees without fear of criminal or civil prosecution.
REMINDER — California Amnesty Program to Expire March 31, 2005
The State of California recently authorized an amnesty program effective from February 1, 2005 through March 31, 2005. The program applies to personal income, corporation, franchise (income), and sales and use taxes for reporting periods beginning before January 1, 2003.…
California Issues Follow-Up Informational Letter to December 2004 Amnesty Meetings.
The California State Board of Equalization has issued an informational letter in response to questions proposed at the recently held amnesty information meetings. The letter specifically addresses what the Board thought were the main areas of concern. Those areas are:…
California Issues Answers to Frequently Asked Questions Surrounding Amnesty.
The California State Board of Equalization has provided answers to frequently asked questions surrounding the current sales and use tax amnesty program. The Board submitted these answers in a bulletin format for taxpayers to help them better understand the program…
California enacts Tax Amnesty Program for 2005.
Governor Schwarzenegger has just signed S.B. 1100 authorizing an amnesty to run from February 1, 2005 through March 31, 2005. The program shall apply to personal income, corporation, franchise (income), and sales and use taxes for reporting periods beginning before…
West Virginia announces 2004 amnesty details.
The West Virginia amnesty program, “Pay the Tax or Pay the Max” will be held from September 1, 2004 to November 1, 2004. All taxes, fees, and licenses accrued from January 1, 1986 through December 31, 2003 are eligible for…
Mississippi releases details of tax amnesty.
Mississippi’s tax amnesty program will run from September 1, 2004 through December 31, 2004 and applies to all state taxes, except required estimated income tax payments and taxes which have already been assessed by the State Tax Commission. Participating individuals…
Michigan Enacts Provision for Seller’s Amnesty
As of July 1, 2004, sellers who register to collect tax within 12 months of the state\’s participation with the SST Agreement will not be liable for sales taxes they did not collect or remit in the year preceding their registration.
West Virginia amnesty program enacted.
A two-month tax amnesty program has been enacted in West Virginia. However, the exact dates are still being determined. The amnesty program will allow taxpayers with outstanding tax liabilities to take care of their obligations without penalties, additional tax, and…
Nebraska enacts amnesty program.
The state of Nebraska has enacted a three-month amnesty program that will begin on August 1, 2004 and conclude on October 31, 2004. The amnesty program will cover all state taxes and allows delinquent taxpayers to pay any unreported taxes…
Texas enacts “Pay Up” tax amnesty program.
A one-time opportunity is being granted to both businesses and individuals to voluntarily settle their outstanding tax obligations with the Comptroller of Public Accounts. From March 11, 2004 through March 31, 2004, taxpayers can “wipe the slate clean” by clearing…
Arkansas amnesty program enacted.
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…
New York City tax amnesty for 2003 does not include sales and use taxes.
The New York City Department of Finance amnesty program, running from October 20, 2003 through January 23, 2004, only covers business and excise taxes. This program does not include sales and use taxes. (New York City Department of Finance, Amnesty…
Illinois amnesty program.
The Illinois tax amnesty will run from October 1, 2003 to November 17, 2003 and is applicable to any tax period ending after June 30, 1983 but before July 1, 2002.
Kansas tax amnesty enacted.
The Kansas Department of Revenue will have an amnesty period running from October 1, 2003, through November 30, 2003.
North Dakota tax amnesty enacted.
North Dakota has passed legislation which creates a tax amnesty program running from October 1, 2003 through January 31, 2004. The tax amnesty program includes all state taxes and local option taxes administered by the Office of State Tax Commissioner.…