The Texas Legislature established a tax amnesty program in 2017 to give certain delinquent taxpayers a chance to make their accounts compliant with state tax law without incurring penalties and interest on outstanding taxes.
Established under Tax Code Section 111.103, the program runs from May 1, 2018, to June 29, 2018, and will provide qualified taxpayers with a waiver of penalty, interest, or both on tax due.
Who Qualifies
Effective September 1, 2017, the following taxpayers are eligible to participate in the program:
- Delinquent taxpayers who don’t hold a permit, or aren’t otherwise registered for a tax or fee administered by the comptroller
- Permitted taxpayers that may have underreported or owe additional taxes or fees for periods prior to January 1, 2018
Exclusions
The tax amnesty only includes tax liabilities that haven’t been previously reported to the comptroller, such as state franchise and sales and use taxes. It doesn’t apply to an established tax liability, nor is it available to taxpayers under audit review.
Other Ineligible Tax Types
- International Fuel Tax Agreement taxes
- Public Utility Commission gross receipts assessments
- Local motor vehicle tax
- Unclaimed property payments
We’re Here to Help
If you have any questions about your next steps or how this may affect you or your clients, please contact your Moss Adams professional or email statetax@mossadams.com.