Sales, Use and International Tax Articles
Sales, Use and International Tax Activity Update - October 2009
Tax Amnesty — The Good Graces of Three State DORs
Louisiana
The Louisiana Department of Revenue has announced a two-month tax amnesty program, from September 1 through October 31, 2009 that allows taxpayers to settle account balances, overdue audit assessments, and some tax disputes with no penalties and only half of the interest owed.
The 2009 Louisiana Tax Amnesty Program applies to all taxes administered and collected by LDR, except for motor fuel taxes;
- Taxes that became due on or after July 1, 2001, and before January 1, 2009 (Since the last amnesty program);
- Taxes due prior to January 1, 2009, for which LDR has issued an individual or a business a billing notice or a demand for payment on or after July 1, 2001, and before May 31, 2009;
- Taxes for which the taxpayer and LDR entered into an agreement to suspend the running of prescription until December 31, 2009;
- Taxes due on or before July 1, 2009, but were ineligible for an earlier amnesty program due to having a matter in civil litigation.
Additional information is available on the Louisiana Department of Revenue’s Web site.
Maryland
The Maryland Comptroller issued a press release to remind taxpayers that from September 1 through October 30, 2009, an amnesty program is available to taxpayers who failed to file a return or pay Maryland corporate income, personal income, withholding, sales and use, or admissions and amusement taxes. The Comptroller will waive civil penalties (excluding previously assessed fraud penalties) and half the interest due if a taxpayer pays the outstanding tax liability and half the interest due, or enters into a payment plan, during the amnesty period.
Taxpayers who qualify for the program include those who have failed to file a return or pay eligible tax liabilities due on or before December 31, 2008, or have underreported taxes due on or before that date. Taxpayers under criminal investigation by the Attorney General's Office, a state prosecutor, or a state's attorney are not eligible for amnesty from criminal prosecution.
Additional information is available on the Comptroller of Maryland Web site.
Virginia
The Virginia Department of Taxation has provided guidelines for its “Get Square VA” campaign regarding the 2009 Virginia Tax Amnesty program. The purpose of the program is to provide delinquent taxpayers with relief, as well as increase and accelerate the collection of delinquent taxes.
The amnesty period begins on October 7, 2009 and ends on December 5, 2009. Generally, all taxes administered or collected by the Virginia Department of Taxation are eligible for amnesty. In order to qualify, tax bills must be related to an amnesty eligible tax type and period and have an assessment date on or before July 9, 2009.
Additional Information can be found on the following Web Sites.
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