IN HB1342

Commissioner of the Department of State Revenue may direct the department to conduct tax amnesty programs when determined to be fiscally or administratively beneficial, effective after December 31, 2017.

Amnesty program orders must specify which taxes apply, the range of tax periods covered, and the deadline for taxpayers to make voluntary payments or enter payment agreements with the department.

Eligible taxpayers who pay outstanding tax liabilities or agree to written payment plans receive abatement of all interest, penalties, collection fees, costs, and release of liens, with no civil or criminal prosecution.

Taxpayers are ineligible if they previously participated in another amnesty program for the same tax and period, or if the liability results from failure to comply with specific gambling tax requirements.

Department must submit assessment of amnesty program's impact on tax collections and administration costs to the legislative council within a reasonable time after the amnesty period ends.