Legislation has been enacted in Maryland allowing for a tax amnesty period from September 1 through October 30, 2009. The amnesty period is applicable to income, withholding, sales and use, and admissions and amusement taxes. During this period, taxpayers may file any delinquent returns and pay all tax liabilities or enter into an agreement with the Comptroller. The Comptroller will waive one half of the interest due and all civil penalties, except previously assessed fraud penalties. Taxpayers who have more than 500 U.S. employees, who were previously granted amnesty in 2001, or were eligible for the 2004 Chapter 557 settlement period, are ineligible for the 2009 amnesty program. Taxpayers will not face any criminal charges arising from any filed return or paid taxes during the program. Other rules apply (S.B. 552, effective June 1, 2009).