Texas has enacted legislation that requires the Comptroller of Public Accounts to establish a limited-time tax amnesty program to encourage reporting by delinquent taxpayers who do not have a Texas Sales and Use Tax Permit, or are not registered for a tax or fee administered by the Comptroller’s office; and taxpayers who have a permit, but may have underreported or owe additional taxes or fees. The program will provide for the waiver of penalty or interest or both but will not apply to an established tax liability or to taxpayers currently under audit. The amnesty would include tax due from purchases. The comptroller will provide additional information once dates and program details are established. (S.B. 1, Laws 2017; Tax Policy News, Office of Texas Comptroller, August 2017)