The Governor of Maine is proposing two more amnesty programs after the successful conclusion of a recent program.  Some are concerned about supporting another program just weeks after the other one ended, which waived about 90% of fees and penalties and brought in almost twice as much as expected.

The Virginia Department of Taxation issues guidelines and rules for “Get Square VA,” the 2009 Virginia a tax amnesty program, which runs from October 7th through December 5th.  For eligible tax filers with delinquent tax payments, all penalties and one half of the accrued interest will be waived when the total due payments and one half of the accrued interest is paid.  See Virginia Public Document Ruling 09-140, 09/28/2009, or Virginia State ordinance L. 2009, S1120 (c. 611), for more details and eligibility requirements.

Maine residents will be allowed to participate in a Tax Amnesty program beginning 1 September 2009 and lasting three months, during which time delinquent taxpayers may pay past due taxes and receive a reduction in penalties of up to 90 percent.

The Delaware Division of Revenue has announced a Voluntary Tax Compliance Initiative beginning 1 September 2009 through 30 October 2009, during which time individual and business taxpayers may file past-due taxes or returns free of penalty, interest and collection fees.

The Maryland Governor authorized a tax amnesty program for a period of two consecutive months within fiscal year 2009, such period to expire not later than October 30, 2009. During the amnesty period, the Commissioner may waive all penalties, and half the interest, on certain unpaid taxes subject to certain conditions. 2009, SB 552

The Hawaii Department of Taxation’s “Tax Fresh Start Program” provides an opportunity for eligible individuals, businesses, and other taxpayers who either failed to file a tax return or who have underreported the amount of taxes owed, to voluntarily become tax compliant by paying the Hawaii taxes due for eligible tax periods during the program period running from May 27, 2009 through June 26, 2009. Taxpayers participating in the program will not be subject to any applicable penalties, will pay interest at a substantially reduced rate and will not be referred for criminal tax prosecution.

The Hawaii Department of Taxation’s “Tax Fresh Start Program” provides an opportunity for eligible individuals, businesses, and other taxpayers who either failed to file a tax return or who have underreported the amount of taxes owed, to voluntarily become tax compliant by paying the Hawaii taxes due for eligible tax periods during the program period running from May 27, 2009 through June 26, 2009. Taxpayers participating in the program will not be subject to any applicable penalties, will pay interest at a substantially reduced rate and will not be referred for criminal tax prosecution.

On 4 May 2009 the Louisiana House Ways and Means Committee approved and sent it to the House for consideration the Louisiana Tax Delinquency Amnesty Act of 2009. The bill, HB 720, would authorize the Department of Revenue to choose the date for a two-month amnesty during fiscal year 2010. The amnesty would apply to all taxes administered by the DOR except motor fuel taxes.

Governor Corzine recently signed a law requiring the Division of Taxation implement a limited Tax Amnesty Program to begin 4 May 2009 and end at midnight 15 June 2009.  During this period taxpayers can pay without penalty, late returns and back taxes including the balance due and one half of the balance of interest that remains due as of 1 May 2009.

The Department of Revenue has updated its voluntary compliance procedure for taxpayers who may have nexus with South Carolina but are not registered with the Department to collect or remit South Carolina taxes. The new rules apply to initial contacts made on or after May 1, 2009. South Carolina Revenue Procedure 09-2, 03/06/2009.