State Tax Amnesty Programs

Eighteen States : November 1982-January 1986

amnesty in which a dollar ceiling applicable to certain taxpayers was imposed on
the waiver terms. Amnesty Eligibility Cut-off As stated earlier, generally, only civil
and criminal penalties attached to overdue tax liabilities as of a certain point in
time were waived. Alabama, Wisconsin, South Carolina, and Texas, however,
differed in this respect. Wisconsin's difference resulted from the "record date"
approach utilized under its amnesty. Wisconsin taxpayers with tax liabilities not ...