State Amnesty Programs

Each state has their own Amnesty Program. An Amnesty program is created by the state as a way for a taxpayer to come into compliance. The state legislation offers this program for a limited period of time. What this means is if that person has a tax problem from a certain period of time, the state will offer them to be apart of an amnesty program which could wave their fees, penalties and more. They vary in the tax types, conditions, and benefits provided.

The programs have very specific and strict dates that must be followed in order to receive the benefits. These programs are typically available for both registered and unregistered taxpayers.

Current Amnesty Programs

Currently the only state amnesty program running is Nevada. The dates that it is running is February 1st- May 1st 2021.

To be eligible for the amnesty program, the base tax must be paid in full during the programs dates. This Amnesty applies to unpaid taxes, fees and assessments due for periods ending on March 31st 2020,  and before April 30, 2020 for quarterly filers and periods ending May 31, 2020 and before June 30, 2020 and/or outstanding tax debts. For unreported tax, taxpayers must file a return for each period in which tax was not reported.

Taxes eligible for amnesty include:

  • Commerce tax
  • Modified business tax
  • Sales and use tax
  • Bank branch excise tax
  • Insurance premium tax
  • Centrally assessed property tax
  • Liquor tax
  • Tire tax
  • Live entertainment tax (non-gaming)
  • Short term lessor (passenger car) fee
  • Exhibition facilities fees
  • Transportation connection tax
  • Net proceeds of mineral tax
  • Cigarette and other tobacco products taxes
  • Cannabis tax
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