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Recent State Tax Amnesty Periods

Source: The Federation of Tax Administrators.

(a) Where applicable, figure includes local portions of certain taxes collected under the state tax amnesty program.
(b) "No" indicates requirement of full payment by the expiration of the amnesty period. "Yes" indicates allowance of full payment after the expiration of the amnesty period.
(c) Authority for amnesty derived from pre-existing statutory powers permitting the waiver of tax penalties.
(d) Does not include intangibles tax and drug taxes. Gross collections totaled $22.1 million, with $13.7 million in penalties withdrawn.
(e) Preliminary figure.
(f) Amnesty taxpayers were billed for the interest owed, with payment due within 30 days of notification.
(g) Figure includes $1.1 million for the separate program conducted by the Department of Natural Resources for the boat excise tax.
(h) The amnesty statute was construed to extend the amnesty to those who applied to the department before the end of the amnesty period, and permitted them to file overdue returns and pay back taxes and interest at a later date.
(i) The severance taxes, including the six oil and gas severance taxes, the resources excise tax, the corporate franchise tax, and the special fuels tax were not subject to amnesty.
(j) Availability of amnesty for the corporation tax, the oil company taxes, the transportation and transmissions companies tax, the gross receipts oil tax and the unincorporated business tax restricted to entities with 500 or fewer employees in the United States on the date of application. In addition, a taxpayer principally engaged in aviation, or a utility subject to the supervision of the State Department of Public Service was also ineligible.
(k) Local taxes and real property taxes were not included.
(l) Full payment of tax liability required before the end of the amnesty period to avoid civil penalties.
(m) Texas does not impose a corporate or individual income tax. In practical effect, the amnesty was limited to the sales tax and other excises.
(n) Waiver terms varied depending upon the date of tax liability was accessed.
(o) Installment arrangements were permitted if applicant demonstrated that payment would present a server financial hardship.
(p) Does not include real property taxes. All interest was waived on tax payments made before July 31, 1995. After this date, only 50% of the interest was waived.
(q) Exception for individuals who owed $500 or less.
(r) Except for property and motor fuel taxes.
(s) Multiple payments can be made so long as the required balance is paid in full no later than March 15, 2003.
(t) All taxes except property, estate and unclaimed property.
(u) Does not include the motor fuel use tax.
(v)  All NYC taxes administered by the NYC Dept. of Finance are covered except for Real Estate Tax.  NYC Sales & Use Tax & NYC Resident Personal Income Tax also are not covered because they are administered by the NYS Dept. of Taxation & Finance.
(w)  Taxpayers under audit as of 3/10/03 are ineligible; Taxpayers with an existing installment agreement are ineligible; Taxpayers under criminal investigation are ineligible;   Taxpayers party to an administrative or court proceding must withdraw as a condition of amnesty.

Last Updated: August 2003