Who is not eligible for amnesty?
The Amnesty Program covers only the types of taxes and tax periods described [below], and only those taxpayers who are issued a Tax Amnesty Notice. In addition, taxpayers are not eligible for amnesty if: 1) they are the subject of an ongoing tax-related criminal investigation or prosecution, 2) they have signed a settlement agreement with the Commissioner, or 3) they have paid all tax and interest due relating to any outstanding assessment but, at the start of the amnesty period, still owe or are properly disputing penalties from that assessment.
• Sellers currently registered in the member state to collect sales or use tax, or • Sellers that registered with the member state within 12 months of the date the state became a member of the Streamlined Project, or • Sellers that have received notice of an audit by the member state and the audit is not yet fully resolved, including related administrative and judicial processes Amnesty applies only to sales and use taxes. Any business that feels it has nexus in other tax areas should contact the appropriate states about their voluntary disclosure programs.
