SCS/HB 55 - This act grants amnesty for payment of all penalties, additions to tax, and interest accrued on state tax liability due but unpaid as of December 31, 2012. Persons that are a party to a criminal investigation or civil or criminal litigation and relating to unpaid taxes will be ineligible for the amnesty. Persons seeking amnesty must apply between August 1, 2013, and October 31, 2013, and pay the balance of taxes due within 60 days of the application being accepted. If a taxpayer granted amnesty fails to comply in good faith with all state tax laws for the next eight years, they must pay the amounts that were waived under the act. Taxpayers granted amnesty cannot participate in future amnesty programs for the same tax. This act contains an emergency clause. This act is similar to SB 465 (2013) and similar to a provision contained in SS/HB 253 (2013) and HCS/SS#2/SCS/SB 26, 11 & 31 (2013). MIKE HAMMANN
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