As an underreporter, how and when do I apply for amnesty?
• You must complete and sign amnesty application and submit it to the Board during the sales and use tax amnesty period. The amnesty period starts February 1, 2005, and ends March 31, 2005. (Since March 31st is a state holiday, we will accept applications postmarked April 1, 2005.) • You must file amended sales and use tax returns for eligible amnesty periods in which you underreported by May 31, 2005. • You then must pay all outstanding tax liabilities and interest for each of the periods for which amnesty was requested by May 31, 2005, or enter into an amnesty installment payment agreement that will be fully paid by June 30, 2006.
