The Michigan House of Representatives has passed and Michigan Governor Jennifer Granholm has signed legislation creating a tax amnesty period for Michigan in 2011. The amnesty period will begin on May 15, 2011 and end on June 30, 2011. During the amnesty period, all civil and criminal penalties will be waived for not filing a return, not paying a tax, and for excessive tax refund claims. Amnesty will not apply to taxes due after December 31, 2009. To take advantage of the amnesty program, a taxpayer must make a written request for waiver, file a return or amended return, and make full payment of the outstanding tax amount plus interest within the allotted amnesty period. Any tax that is determined due that should have been paid under the amnesty program will be subject to an additional 20% penalty. [Act 198 (S.B. 884), Laws 2010, effective October 5, 2010].