Can I delay filing and paying past-due taxes until the amnesty period begins?
No. The state will continue its normal compliance, enforcement, and collection efforts to enforce the tax laws. This means that new audits will be conducted and non-filer enforcement efforts will proceed as planned. It also means that normal billing and collection actions will continue. This can result in a levy against your bank account, garnishments of wages, filing of a tax lien, and other actions allowed by law.
