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Tax Amnesty Update


 Amnesty programs allow delinquent taxpayers to avoid penalties.

Tax amnesty programs encourage taxpayers to come clean on past-due accounts, allowing states to boost revenue.

The following states provided tax amnesty in 2015:

  • Arizona
  • Indiana
  • Kansas
  • Louisiana
  • Maryland
  • Massachusetts
  • Missouri
  • New Hampshire
  • Oklahoma
  • Puerto Rico

Highlights

Indiana: The Indiana Department of Revenue’s Tax Amnesty 2015 program, which concluded December 1, 2015, has already generated more than $100 million—far exceeding the goal of $90 million. Taxpayers have promised the department an additional $22.3 million via payment plans.

Louisiana: The 2015 Louisiana Tax Amnesty Fresh Start Program ended on December 31, 2015. The Louisiana Department of Revenue is accepting installment payments from participants through May 1, 2016. The state is not expected to offer another amnesty program until at least 2025.

Missouri: The Missouri Tax Amnesty Program concluded November 30, 2015. Governor Jay Nixon announced recently that the program will generate approximately $35 million, which will fund the expansion of dental care for more than 250,000 low income Missourians.

New Hampshire: New Hampshire is in the middle of a tax amnesty program that commenced December 1, 2015 and concludes February 15, 2016. Successful participants will have all penalties and one-half interest on outstanding taxes waived. Taxpayers with outstanding tax due are encouraged to take advantage of the amnesty program. According to the New Hampshire Department of Revenue, “Beginning March 1, 2016, the DRA and any administrative tribunal or court with jurisdiction are statutorily prohibited from waiving, abating, reducing or remitting, for good cause or any other reason, any penalties assessed with respect to taxes administered by the DRA and due before December 1, 2015.” Amnesty applies to unpaid taxes due on or before February 15, 2016. Learn more.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.