What provisions of sales and use tax law have changed as a result of the amnesty program?
In general, the amnesty program provides for relief of penalties related to tax reporting periods eligible for amnesty. If you do not participate in the amnesty program, you may be subject to: • The additional penalties that apply to reporting periods eligible for amnesty. (See question #12) • The ten-year statute of limitation that applies to tax reporting periods beginning before January 1, 2003 which were still open to issue a notice of determination as of August 16, 2004 (the day the amnesty legislation was enacted).
