On July 11, 2014, Massachusetts enacted H.B. 4001, which requires the commissioner of revenue to establish a tax amnesty program. Pursuant to that authority, the commissioner has announced that the tax amnesty will take place during the months of September and October, 2014.
Participation in the tax amnesty program is by invitation for taxpayers that meet certain criteria. For those taxpayers that qualify, tax amnesty notices showing the tax and interest due, along with the penalties to be waived, will be mailed on September 2, 2014. Qualified taxpayers that pay the tax and interest shown on the bill on or before October 31, 2014, will have any unpaid penalties waived. Payment of the outstanding tax liability does not constitute a forfeiture of statutory rights of appeal.
Now that 2013 has come to a close, a large number of state and local tax amnesty program have expired; however, a couple still remain in effect. Vermont, Delaware, Louisiana, and to a lesser degree California, Tennessee, and Ohio still have programs in place to waive certain penalties and interests. The Sales and Use Tax Institute and the Council on State Taxation both keep pretty good tabs on amnesty programs as they become active. To make sure that you are up-to-date on new and upcoming amnesty programs keep a close eye on these two sites.
“The Ohio Department of Taxation has reminded taxpayers that the consumer’s use tax amnesty program ends May 1, 2013. Eligible companies may qualify to pay past liability and avoid penalty and interest. A company that is behind on consumer’s use tax payments and has not received an assessment notice may qualify for amnesty. An application must be postmarked by May 1 in order to be considered.”