The program gives certain delinquent taxpayers a chance to make their accounts compliant with state tax law without incurring penalties and interest on tax due. The amnesty program began May 1, is applicable to periods prior to Jan. 1, 2018, and only includes liabilities not previously reported to the Comptroller.
Passed by the Texas Legislature in 2017, Senate Bill 1 requires the Comptroller of Public Accounts to establish a tax amnesty program to encourage voluntary reporting by:
- delinquent taxpayers who do not have a Texas Sales and Use Tax Permit, or are not registered for a tax or fee administered by the Comptroller’s office; and
- taxpayers who have a permit but may have underreported or owe additional taxes or fees.
The Texas Tax Amnesty Program does not apply to periods currently under audit review, IFTA taxes, PUC Gross Receipts assessments, Local Motor Vehicle Tax and Unclaimed Property payments.
See the tax amnesty page on the Comptroller’s website for more details.