Texas – Tax Amnesty Program

SALT Report 1533 – The Texas Comptroller’s office is offering businesses an amnesty program.  The program is called “Fresh Start” and will run from June 12 through August 17, 2012.  During the amnesty period, the Texas Comptroller of Public Accounts will waive penalties and interest for businesses that agree to file all delinquent tax reports, amend reports that underreported taxes, and pay all taxes due.

To qualify for the Fresh Start Tax Amnesty Program businesses must do the following:

  • Find out how much you owe by reviewing your records and tax responsibilities
  • If you under reported or failed to file a report, you need to file an original tax report for the period you did not file or file an amended tax report for the period you under reported, via a paper return
  • Submit the applicable tax application or questionnaire if you need to apply for a tax permit or register with the state
  • Write “amnesty” on all checks, money orders, returns, applications and questionnaires that you submit
  • Mail all payments, returns, applications and questionnaires to the Comptroller of Public Accounts
  • All amnesty returns and payments must be postmarked by the August 17, 2012, deadline

The amnesty program is available for all state and local taxes and fees administered by the Comptroller’s office, with the exception of Public Utility Commission gross receipts assessments. However, the amnesty program does not apply to business under audit or examination, or where the Comptroller has given notice of an audit or examination.

For Further Information:

Texas Comptroller – Fresh Start Amnesty Program 2012