The Texas Comptroller of Public Accounts has enacted the Fresh Start tax amnesty program, which will run from June 12, 2012 through August 17, 2012. During the amnesty period, penalties and interest will be waived for businesses that file delinquent tax reports and pay all taxes due, or amend reports that underreported taxes and pay the taxes due. Only reports originally due before April 1, 2012 are eligible for the amnesty. The amnesty program applies to sales tax, franchise tax, and other state and local taxes and fees administered by the Comptroller’s office, with the exception of Public Utility Commission gross receipts assessments. The amnesty does not cover underpaid tax returns or taxes owed for filing periods that businesses have in audit. (Notice, Texas Comptroller of Public Accounts, March 15, 2012)