To open a delinquent tax payment amnesty period from May 15 to 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. Delinquent taxpayers who fail to take advantage would be subect to additional penalties after the amnesty ends, and collection agencies would be hired on a commission basis to go after delinquent taxpayers. This is one of the one-time revenue sources proposed to close the gap between expected revenue and desired spending (the “deficit”) in the fiscal year that begins Oct. 1, 2010.
| 58 Yeas / 49 Nays | |
|---|---|
