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 without penalties or interest. However, an application must be submitted by the taxpayer first and approved by the Tax Commissioner and the taxpayer should be aware that they will have no recourse in either an administrative or judicial capacity regarding the imposition of tax decided by the Department of Revenue. (Legislature of Nebraska, Legislative Bill 1019, effective August 1, 2004)