The West Virginia amnesty program, “Pay the Tax or Pay the Max” will be held from September 1, 2004 to November 1, 2004. All taxes, fees, and licenses accrued from January 1, 1986 through December 31, 2003 are eligible for the amnesty program, with the exception of property tax. Penalties and 50% of the interest will be waived but eligible taxpayers who do not participate will owe an additional 10% of the penalty as well as their current tax liability and interest. An installment plan will also be available for payment of back taxes with the greater of 25% of the liability or $1,000 due at the time of the agreement. Taxpayers who are being investigated in a civil or criminal proceeding for tax-related matters are not eligible to participate. Amnesty applications must be postmarked between September 1, 2004 and November 1, 2004. For more information, taxpayers can contact the State Tax Division at (800) 982-8297 or visit http://www.wvtaxamnesty.gov. (Senate Bill No. 148, passed March 13, 2004)