Introduced
by
To open a delinquent tax payment amnesty period of up to 60 days and ending June 30, 2011, during which all criminal and civil penalties would be waived for having failed in the past 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 plus interest, 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. The Department of Treasury would be authorized to hire a collection agency after the amnesty period ended.
Referred to the Committee on Tax Policy
