A two-month tax amnesty program has been enacted in West Virginia. However, the exact dates are still being determined. The amnesty program will allow taxpayers with outstanding tax liabilities to take care of their obligations without penalties, additional tax, and only 50% of interest due for late filing or payment. An amnesty application, provided by the Commissioner, must be filled out and submitted during the amnesty period. Payment of outstanding tax must be paid in full by the last day of the month in which the amnesty period ends. If payment is not made in full, interest will continue to accrue. (S.B. 148, Laws 2004, effective June 11, 2004)