Massachusetts has enacted legislation creating a tax amnesty program, which will take place during September and October 2014. Under the program, penalties will be waived for taxpayers who pay their outstanding taxes and interest in full. Unlike most other amnesty programs, this program only applies to assessments that were issued prior to July 1, 2014. On September 2, 2014, tax amnesty notices showing the tax and interest due, along with the penalties to be waived, will be mailed to taxpayers who qualify for the program. If taxpayers pay the tax and interest shown on the bill on or before October 31, 2014, the state will waive the unpaid penalties for the period. In addition to sales and use taxes, the additional tax types that are eligible for the amnesty period include boat and recreational vehicle sales taxes; cigarette, cigar, and smoking tobacco excise taxes; convention center financing fees on rooms, parking and certain tours; club alcoholic beverage excise taxes; gasoline excise taxes; individual income taxes; material man sales taxes; meals taxes, including local option taxes; room occupancy excise taxes, including local option taxes; special fuels excise taxes; and withholding taxes. (H.B. 4001, Laws 2014, effective retroactively to July 1, 2014; What You Need to Know About the Tax Amnesty Program, Massachusetts Department of Revenue, July 21, 2014)