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 or before December 31, 2009. The program is limited to taxpayers with many existing business liabilities, including sales/use tax, sales tax on telecommunications services, meals tax, withholding income, room occupancy excise, gasoline excise, special fuels excise, and boat/recreational vehicles sales tax. See Technical Information Release for full list. Penalties will be waived for eligible taxpayers who pay the full outstanding balance and interest due. Any taxpayer who is eligible for the amnesty program, but fails to come forward before June 30, 2010 will, in addition to all other penalties, be subject to an additional penalty of $500. (Technical Information Release 10-5, Massachusetts Department of Revenue, March 12, 2010).