Amnesties seek to solve three types of tax problems late tax returns taxes owed and understated tax liabilities the state will typically waive late filing penalties as long as past due tax returns are filed during the amnesty period. Motor fuel tax section motor fuel e list motor fuel e list archive motor fuel links current upcoming amnesties see historical state amnesty programs 2018 amnesties new jersey november 15 2018 january 15 2019 2015 amnesties massachusetts corporate taxes march 16 may 15 2015 arizona september 1 october 31 2015. The controversial assumption that underlies tax amnesties is that at least in some situations it is preferable to sacrifice the penalties for past non compliance and perhaps even the tax owing itself in exchange for improved compliance in the future. State tax amnesties archive below you will find a list of state tax amnesty programs that has concluded concluded amnesties 2017 2018 alabama tax amnesty august 30 2018 to september 30 2018 applies to certain taxes administered by alabama department of revenue and involves possible waiver of penalties and interest
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