New Hampshire has enacted a tax amnesty program that will take place from December 1, 2015 through February 15, 2016. The amnesty program will apply to taxes administered and collected by the New Hampshire Department of Revenue Administration. Waiver of all penalties and interest in excess of 50% of the applicable interest rate for unpaid taxes that are reported and paid in full will be granted during the amnesty program. The amnesty program only applies to taxes due but unpaid on or before February 15, 2016. The amnesty applies regardless of whether the unpaid taxes were assessed previously. On or after March 1, 2016, interest and penalties will be mandatory for any taxes that were due before December 1, 2015, barring the provision of any other law. The Department or any administrative tribunal or court with jurisdiction will not have discretion to waive, abate, reduce, or remit any penalties assessed on taxes that were due before December 1, 2015.(Ch. 276 (H.B. 2), Laws 2015, effective July 1, 2015, and applicable as noted)