The Massachusetts Governor signed legislation to implement a two-month tax amnesty program that is set to end no later than June 30, 2009. Actual dates have not yet been announced. The amnesty program covers any outstanding taxes owed in tax periods commencing on or before December 31, 2006. Tax periods commencing on or after January 1, 2007 are not included in this program. Late filing penalties, in which the Commissioner has sole authority, will be waived provided the taxpayer pays all tax and interest due. Other rules apply. (H.B. 5143, Laws 2009, effective January 7, 2009)