SALT Report 2018-7 – The limited amnesty is available May 1 through June 29, 2018, and applies to periods before Jan. 1, 2018.
The Texas Tax Amnesty Program will, under certain circumstances, provide delinquent taxpayers with relief from penalties and interest on tax due. If a taxpayer has been notified that a period or periods are scheduled for an audit review, or if they are already under audit review, then those periods are not eligible for amnesty. It does not apply to accounts which have been certified to the Office of the Attorney General, accounts which are presently in litigation, or accounts which have been reduced to judgment. Additionally, the amnesty doesn’t apply to local motor vehicle tax, IFTA taxes, PUC gross receipts assessments or unclaimed property payments.
All state and local taxes and fees the Comptroller’s office administers are eligible, with the exception of Public Utility Commission gross receipts assessments.