2009 House Bill 5385

Authorize 30 day tax amnesty window

Introduced in the House

Sept. 17, 2009

Introduced by Rep. George Cushingberry (D-8)

To authorize a 30 day delinquent tax payment amnesty period ending Dec. 15, 2009, during which all criminal and civil penalties would be waived for having in the past failed to file or pay income or other state tax, or for making an excessive claim for a refund. To get the waiver a taxpayer would have to make full payment of the tax and interest due, either in a lump sum or through an installment plan. If back taxes are not paid during this period, a 25 percent penalty would be tacked on to the balance.

Referred to the Committee on Tax Policy