Are there any exclusions to the amnesty program?
The following taxes do not qualify for amnesty:
- taxes not collected by the department such as property, estate, franchise, and insurance taxes, and local taxes paid directly to the local government;
- any balance due on returns for periods ending on or before June 30, 2002, or on or after July 1, 2009; and
- International Fuel Tax Agreement (IFTA) liabilities.
The following items are not waived by amnesty:
- lien filing and lien release fees; and
- bad check penalties.
