The City of Chicago is offering a debt relief program providing individuals and businesses the opportunity to resolve outstanding debt. Tax returns were still candidates for audit, however. You should take advantage of Tax Amnesty 2023. A qualifying retailer will not be assessed tax by the CDTFA on sales made prior to April 1, 2016 and will be relieved of penalties for sales made for the period April 1, 2016 to March 31, 2019. You can also use this amnesty program in the event that you need to correct your prior year filings due to omission of foreign income and/or foreign tax filing requirements such as Forms 5471 . Approval to participate in the amnesty program does not entitle any affected taxpayer to a refund or credit of any amount previously paid. Qualified taxpayers may request to pay past due taxes under this program. . More details. However, by remaining abreast of ones repayment schedule, and seeking assistance in knowing, understanding, and applying the law, the Amnesty Program can be an immensely useful tool in getting ones taxes and overall financial well-being back on track. It reduced or waived civil penalties and interest for unpaid tax liabilities for any tax year ending before January 1, 2014, for annual filers, or before February 1, 2015, for all other filers. Maryland lawmakers voted on Saturday to limit police officers' use of force, restrict the use of no-knock warrants and repeal the nation's first Bill of Rights for law . WHO: The Tax Amnesty Program will waive civil penalties and one-half interest for the taxpayer who, prior to December 31, 2014, failed to file a required return, or pay one of the following taxes: individual income tax, corporate income tax, withholding tax, sales and use tax, or admissions and amusement tax. With the new governor comes a new tax amnesty program. February 5, 2021 Each year over the President's Day weekend, Maryland shoppers can take advantage of our state's Shop Maryland Energy Tax Free Weekend and save the 6% sales tax on qualifying ENERGY STAR appliances; beginning at 12:01 a.m. on Saturday, February 13, through midnight on Monday February 15, 2021. Maryland lawmakers want to allow counties to set different local income tax rates -- with Democrats saying it could lead to tax cuts, and Republicans arguing tax hikes will be inevitable. Sales and use tax. Income tax, sales tax, use tax, corporate franchise tax. However, sale and leaseback transactions and issuing lease certificates are excluded from the scope of the revaluation. It ran from August 1, 2020, through December 1, 2020. A taxpayer will be subject to double penalties if there is a final judgment rendered against the taxpayer by a court or if the taxpayer has exhausted all rights to protest taxes owed to the state 90 days prior to either the 2014 or the 2015 amnesty period, and the taxpayer then fails to submit an amnesty application before the end of the applicable amnesty period 90 days prior to which the final judgment was rendered or 90 days prior to which the taxpayers rights to protest taxes have been exhausted. Statuses can change yearly. Mixed beverage tax; gasoline and diesel tax; gross production and petroleum excise tax; sales and use tax; income tax; withholding tax; and privilege tax. FINANCE Minister Colm Imbert on Friday announced a tax amnesty for all taxes, once returns are filed from July 5-September 17. More details. This means if you moved in the middle of a tax year, you may have a tax liability in more than one state. All state taxes collected by the Tax Administrator. 2021 - May 1, 2021 https://tax.nv.gov/ 2019 Amnesties. To go directly to the states published information on the amnesty program, click the link in the last column. Any period ending before January 1, 2014 for annual filers, and before February 1, 2015 for all other filers. Taxpayers had to include payment of the outstanding tax due with their amnesty applications. Covers Business Sales and Use Tax; Taxpayers with eligible liabilities who dont participate will be charged double interest & penalty under audit. "The amnesty is applicable for the years up to December 31, 2020, and for the period January 1, 2021 to May 31, 2021," Imbert had said. The legislation establishes a tax amnesty program beginning October 1, 2022 and ending on November 29, 2022.The program covers taxes, penalties, fees, or interest subject to the administrative jurisdiction of the department for tax periods ending on or after October 1, 2011 and prior to December 1, 2021.The program also includes certain federal obligations referred to the . Interest, penalties and collection fees waived. You should offer an amount you are able to pay. January February April May June . Introduced: February 17, 2021. If the taxpayer is filing a joint return and both parties are 65 or older, the credit amount is $1,750. Business Use Taxes for out-of-state retailers. Covers sales, income, withholding, privilege, severance, estate, liquor, cigarette, and tobacco products taxes; participants relinquish all administrative and judicial rights of appeal and payments made under amnesty not eligible for refund. The amnesty period will apply to Maryland State and local withholding tax, sales tax, admissions and amusement taxes. The Offer in Compromise Program is not an appeal of the taxpayer's liability. The Department will use the following criteria, as a guideline, to determine program eligibility: The taxpayer demonstrates a willingness and ability to comply with New Mexicos tax laws; Taxpayers can resolve all past use tax obligations by reporting and paying only the highest three years of tax liability between 2006 and 2011. Participants are required to complete the Physical Presence Business Activity Questionnaire (BAQ) to determine nexus. Limited lookback and waiver of penalties for sales made for the period April 1, 2016 to March 31, 2019. This list is by no means all-inclusive. 74-2010 (tourism development); any tax levied under Act No. It covers all national internal revenue taxes such as income tax, withholding tax, capital gains tax, donor's tax, value-added tax, other forms of percentage tax, excise tax and documentary stamp tax running back to . The programs have strict dates that must be adhered to in order to receive the benefits and are typically available for registered and unregistered taxpayers. This chart will show you current, recent, and upcoming amnesty programs for each participating state. Copy and paste the folder path into the pop-up window: "/Library/Internet Plug-ins". For more A.F. "Lookback Periods for States Participating in National Nexus Program.". Some states offer voluntary disclosure agreements (VDAs), which provide similar relief from penalties and some tax liability for failure to pay in previous years. Submitting this form will add your email address to our mailing list. Once it is complete, open the file with Adobe Acrobat Reader. 50% of interest and 100% of penalties waived. Business Tax Refund Forms online Special Instructions Using Downloadable Forms In order to view .PDF files you need a .PDF reader supported by your devices operating system. ", Multistate Tax Commission. Many of us remember "chicken pox parties" where when one kid was infectious, he or she was invited over to play with your kids, so they all got infected and What Do I Do? Under a tax amnesty program, a state provides a time period during which people can file late tax returns or pay off outstanding tax debts without penalty. Any taxable period ending on or before November 30, 2012. These programs are typically created legislatively and offered for a limited period of time. A report on the financial condition of the State budget for both Fiscal Years 2020 and 2021 was required pursuant to the COVID-19 Fiscal Mitigation Act (P.L.2020, c.19), which extended the end of the state's fiscal year from the traditional date of June 30 to September 30, and also extended various tax filing and payment deadlines from April . 2021 Instruction Booklets 2021 Instruction Booklets Note: For forms, visit the 2021 Individual Tax Forms or Business Tax Forms pages. Several states offered programs that have since expired, but they bear mentioning. All Rights Reserved. Covers sales and use tax, communications services tax, estate tax, and motor fuel tax. 3 Penalties, interest, and collection costs waived. For more details, please read our tax alert. An updated return will be allowed to be filed only on payment of tax (including surcharge, cess, interest) and additional tax of 25% (if filed within twelve months) or 50% (if filed after 12 months). For taxpayers who have a 52-53 week tax year, any taxable period beginning from and after January 14, 2004 and ending before January 1, 2010. State tax liabilities for returns due on or after February 1, 2009 and prior to September 1, 2017. All state taxes administered through the Revenue Act. Illinois October 1, 2019 - November 15, 2019 . In the "Save as" window, select the location on your computer where you want to store the file, and click "OK". Restart Safari, then try opening the .PDF in the Safari browser. Business sales tax, franchise tax, and other state and local taxes and fees administered by the Comptrollers office, with the exception of Public Utility Commission gross receipts assessments. Instructions for complying with the requirements for withholding Maryland income tax as required by law. Instructions for filing Electing pass-through entity income tax returns for the calendar year or any other tax year or period beginning in 2021. Nevada waived interest and penalties if you paid delinquent taxes at any point during a 90-day period to end no later than May 1, 2021. North Carolina's amnesty program affected only corporate taxpayers. Tax Amnesty Program is in Effect Through January 31, 2022. Taxpayers that choose to participate in this program will not be liable for taxes owed prior to January 1, 2019. Do You Have To File a Nonresident State Tax Return? The forms contained in these pages are in the ADOBE .PDF format (Portable Document Format). Included in the eligible debt are unpaid tax liabilities (for both non-filers and tax assessments) incurred prior to January 1, 2012. Applies to taxes which were due on or before June 30, 2011. 2021 to March 31, 2021 and will be available to individuals and businesses with qualifying taxes. In an effort to make tax administration more user friendly, New Mexico law allows qualifying taxpayers to conduct managed audits, or self-audits, under prescribed circumstances for one or more tax programs subject to the Tax Administration Act. Tax Amnesty 2021 is an opportunity for taxpayers to pay the back taxes they owe the Board of Inland Revenue without being burdened to pay the corresponding penalties and interest. Corporate and personal income taxes, sales and use taxes and county or municipal sales taxes collected by the Dept. All taxes administered by the Arizona DOR (doesnotapply to Arizonas luxury tax or withholding tax). Taxes that are delinquent as of December 31, 2015. Explore commonly asked questions about sales and use tax. Connecticut waived 75% of individual, corporate, and sales and use taxes through January 31, 2022. For more details, please read our tax alert. Position your mouse pointer over the form you wish to download. Taxes assessed and under protest as of January 19, 2010. Income tax, sales tax, withholding tax, inheritance tax, estate tax and generation-skipping transfer tax liabilities. There is no specific mention by the state of any specific lookback period but New Mexico has a 3 year statute of limitation for when the tax payment was due. States will typically waive accuracy and fraud penalties as well if a taxpayer files an amended return to report their true and correct tax liability. "State Tax Amnesties. Waiver of all uncollected use tax, penalties, and interest for uncollected use tax during the period the retailer was not registered in OK; must maintain registration for at least 36 months after amnesty; no registration fee will apply. There was no single universal cutoff date. The state is planning a "tax amnesty" this fall to allow delinquent taxpayers to pay back what they owe with only half the usual interest and to help the government recover some much-needed. document.getElementById( "ak_js_2" ).setAttribute( "value", ( new Date() ).getTime() ); Mailing Address: Paying the required tax and one-half interest due on a delinquent or previously filed return; or, Entering into a repayment agreement with the Comptroller of Maryland to pay the delinquent taxes and one-half interest by December 31, 2016. In cases where the taxpayer is unable to pay the tax in full and all other efforts to resolve the liability have been unsuccessful, the account may be referred to the Comptroller's Case Review Board for resolution. March 19, 2021 at 9:00 a.m. EDT. Please note that individual income tax forms related to the RELIEF Act signed into law on February 15, 2021, are now ready. The IRS doesn't offer tax amnesty unless you happen to have undisclosed offshore accounts. The additional tax will be computed on the sum of tax, surcharge, cess and interest due on additional income declared. The Indiana Department of Revenue (DOR) encourages businesses and individuals who are not in compliance with Indiana tax laws tovoluntarilyandanonymouslycome forward to request participation in our voluntary disclosure agreement (VDA) program. Tax obligations due before December 31, 2009. When you complete Form MD 656, you should address all of the reasons you believe you cannot, or should not, pay the full amount due. 2. By disease, I mean viral infections. These "voluntary disclosure agreements" (VDAs), such as the program offered by that state of Washington, mostly concern sales and use taxes and corporate income tax. Registration must occur before July 1, 2011. What Is Reciprocity for State Income Tax? The state income tax filing deadline has been extended until July 15, 2022. By clicking Accept All Cookies, you agree to the storing of cookies on your device to enhance site navigation, analyze site usage, and assist in our marketing efforts. February March August 2019. Note: For forms, visit the 2021Individual Tax Forms or Business Tax Formspages. Waiver of penalties and interest. By signing up, you agree to our Privacy Policy. A great starting place to learn about fundamental sales tax concepts and general applications to business. Tax amnesty is available for the following taxes: Income tax (both corporate and individual or personal), taxes collected under the Pay As You Earn (PAYE) system and other withholding taxes for the tax year ending 30 June 2021 and prior tax . Please apply as discussed below. 2021 Annual Maryland Tax Sale Report . The state of Washington offered a voluntary disclosure program that was extended from July 15, 2020, through November 30, 2020, but this applied only to businesses. Offer in Compromise may be submitted online using the Georgia Tax Center or by Mail. You can apply online at GetRightCT.com just click "apply now" to get started. The most recent tax amnesty programs were in Connecticut and Nevada. More details. 27-2011 (economic incentives for the motion picture industry); any tax levied under Act No. Taxpayers using amnesty program will avoid criminal prosecution. New Jersey forgave interest and penalties due on taxes from November 1, 2018, through January 15, 2019. Each account will be reviewed to verify that all criteria have been met. (HARTFORD, CT) - Governor Ned Lamont and Department of Revenue Services Commissioner Mark Boughton today are raising awareness about the 2021 Connecticut Tax Amnesty program, which offers individuals and businesses the opportunity to pay back taxes at a reduced interest rate and no . The programme will run for a period of three years after taking effect on January 1, 2021. ST118A-B. Unpaid tax liabilities incurred prior to January 1, 2012. Those that met this requirement were eligible for a waiver of all taxes due, as well as of penalties and interest. Business Sales and Sellers Use Tax under SSTP Program if registered under SSTP. Unreported or underreported taxes that were due and payable prior to May 1, 2017. These initiatives help struggling taxpayers avoid failure-to-pay penalties, and they make installment agreements available to more people. A state will typically waive late filing penalties when past-due tax returns are filed during an amnesty period. Try opening a PDF in Safari again and yes, it should work, using Safari's own "native" PDF reader. The EITC Assistant is a calculator that will help a taxpayer determine if they are eligible for the state Earned Income Tax Credit. Dramatically reduced reporting periods (audits include 1981 forward); interest and penalties. The original one-year period for the tax amnesty ended last April 23, but the Bureau of Internal Revenue. Sales and use taxes, boat and recreational vehicle sales taxes; cigarette, cigar, and smoking tobacco excise taxes; convention center financing fees on rooms, parking and certain tours; club alcoholic beverage excise taxes; gasoline excise taxes; individual income taxes; material man sales taxes; meals taxes, including local option taxes; room occupancy excise taxes, including local option taxes; special fuels excise taxes; and withholding taxes. To do so: Using the newest Adobe PDF Viewer Plug-in in Safari: For information about Adobe Reader on mobile platforms, visit https://www.adobe.com/products/reader-mobile.html. Prohibited from participating in future amnesty. Illinois offered an amnesty program for taxes that came due from June 30, 2011, through July 1, 2018. Maryland State and Local Tax Forms and Instructions. We will never share or sell your info. "The payment of the amnesty tax shall be made at the time the Return is filed . Amnesty applies to state and local sales and use taxes, state business and occupation taxes, and state public utility taxes. Massachusetts was not enacted from 2008 to 2014, 2016 and 2017. Unregistered businesses could come forward and pay previously due taxes during that time. Please note that sole traders are required by law to file returns annually. The Multistate Tax Commission (MTC) had negotiated a special amnesty deal for online sellers that may have sales and income tax obligations from previous unpaid taxes in 25 different states. Press and hold COMMAND + TAB to bring up your Mac's application switcher, Click TAB key, while still holding down the COMMAND key, until the selector lands on "Finder". ", Washington State Department of Revenue. Arizona has offered several amnesty programs over the years. They word certain is a critical part to the Amnesty Program. Maryland taxpayers with outstanding liabilities will have a chance to come clean through a tax amnesty program that will take place later this year. If a participant pays all use tax for which they have an outstanding liability on or after January 1, 2009, all delinquent use tax owed by the consumer before January 1, 2009 will be waived or abated. Seperti yang sebelumnya maka pengampunan yang diberikan adalah untuk sanksi administratif dan pidana. The standard deduction for each filing status for the 2022 tax year has changed slightly from 2021, according to the IRS: Single or married filing separately: $12,950, up $400 from 2021. 2023 Comptroller of Maryland. You have declined to pursue or exhausted all avenues of administrative appeal. 2 The Program covers taxpayers who on or before December 31, 2014, failed to file a return or pay the applicable tax amount under the Maryland individual income tax, corporate income tax, withholding tax, sales and use tax, or admissions and amusements tax. Civil penalties and criminal prosecution, interest and penalties on tax waived. More details. Convictions for tax crimes also disqualified taxpayers, and they would be ineligible if they had agreed to a resolution for their tax debt with the state. Sort alphabetically if you need to. All taxes, penalties, fees, or interest subject to the administrative jurisdiction of the department, with the exception of the following: ad valorem taxes levied on real property pursuant, ad valorem taxes on motor vehicles and motorboats collected by the county clerks, ad valorem taxes on personal property levied pursuant to KRS Ch. An offer in compromise is an offer to pay a tax liability for less than full value and may be an alternative for resolving your tax debt. Waiver of penalties and 50% of interest due. The board is comprised of several employees from various sections of the Comptroller's Compliance Division. SUBJECT California Tax Amnesty and Revenue Recovery Act . Any taxable period ending on or before June 30, 2009. Saturday 3 July 2021 Finance Minister Colm Imbert. Each state has its own laws and rules, but most limit the "look-back" period to three to five years. "Texas Comptroller Glenn Hegar Announces Tax Amnesty Program. SUMMARY This bill would require the Franchise Tax Board (FTB) and the California Department of . How To Prepare and File Your State Tax Return, State Tax Chart: Income, Sales, Estate, Inheritance, and Gift Taxes, IRS Penalties for Late Filing and Payment of Federal Taxes in 2023, IRS Statutes of Limitations for Tax Refunds, Audits, and Collections, How To File a Part-Year Resident State Tax Return, Easy Tips for Filing Your Tax Return Correctly. Instructions for filing fiduciary income tax returns. "Current/Upcoming Amnesties. All or part of the civil penalties waived, interest imposed at a reduced rate. The first-ever tax amnesty on delinquencies in the country covered all national taxescapital gains tax, documentary stamp tax (DST), donor's tax, excise tax, income tax, percentage tax, value-added tax (VAT) and withholding taxfor taxable years 2017 and earlier. ", Washington State Department of Revenue. That is, all prior years' tax liabilities up to 30 June 2021. You should see one, or more files with, AdobePDFViewer. SB 689 includes an amnesty program for certain taxes administered by the Department of Revenue due after June 30, 2011 and prior to July 1, 2018 and paid during the period October 1 to November 15, 2019. The Offer in Compromise Program is used to resolve tax liabilities with the Comptroller when the taxpayer is unable to pay in full and all other efforts to resolve the liability have been unsuccessful. Amnesty periods are by no means ongoing or permanent, and not all states offer them. Applies to tax liabilities due or due but unpaid on or before December 31, 2014. 73-2008 (Puerto Rico economic development incentives); any tax levied under Act No. Application must be filed by April 18, 2011. 83-2010 (green energy incentives); any tax levied under Act No. Applies to taxes which were due and payable as of May 1, 2011. To get the most accurate and up-to-date information, visit your state's Department of Revenue website. Taxable periods ended before July 1, 2014 for sales and use taxes. Penalties and interest will be waived. We will consider the following circumstances when deciding whether or not to accept your offer in compromise: To follow-up on the status of an Offer in Compromise submitted for individual income tax please call 410-974-2432 from Central Maryland or 1-888-674-0016 from elsewhere. More details. Periods prior to registration for amnesty program. Jakarta, CNBC Indonesia - Program Pengampunan Sukarela (PPS) atau tax amnesty jilid II akan dimulai pada 1 Januari hingga 30 Juni 2022. Waiver of all penalties and 50% of interest owed. About Tax Amnesty 2021 (6) What is Tax Amnesty 2021? "Voluntary Disclosure Program. Last working day of December. For more help, please email ReliefAct@marylandtaxes.gov or call 1-833-345-0787 for further assistance. Amnesty is not available for any person who is a party to any criminal investigation or litigation pending on July 1, 2013; is a party to a closing agreement with the Commissioner of Revenue Services; has made an offer of compromise that has been accepted by the commissioner; or is a party to a managed audit agreement. Marylandtaxes.gov | Welcome to the Office of the Comptroller COMPTROLLER of MARYLAND Home Nonprofits File Pay Forms News Security About the Agency Locations Join Our Team Comptroller Transition Individual Tax Business Tax Tax Pros Frequently Visited Links Unclaimed Property Vendor Services Reports Amnesty Inclusion Periods: On July 2, Imbert announced the tax amnesty from July 5-September 17, while piloting the Finance Bill 2021 in the House of Representatives. All decisions under the Offer in Compromise Program are final and cannot be appealed. State Tax Amnesty Programs; State Tax Forms; Meetings. President Duterte signed Republic Act 11213 or the Tax Amnesty Act in February 2019. The Sales Tax Institute mailing list provides updates on the latest news, tips, and trainings for sales tax. Corporate excise (including financial institutions, insurance, public utilities, and banks), estate taxes, fiduciary income taxes and individual use tax on motor vehicles. These forms may be accessed here, or by clicking the link below. ", Streamlined Sales Tax Governing Board. The Tax Amnesty Act initially set a June 14, 2021 deadline for the filing of estate tax returns. 2021 Individual Income Tax Instruction Booklets 2021 Business Income Tax Instruction Booklets 2021 Employer Withholding Instruction Booklets A revised 2022 Withholding guide will be updated soon. Taxpayers had to submit amnesty applications, payments for past-due taxes, and all original or amended returns to qualify. You must have version 3.0 or higher of the ADOBE Acrobat Reader program to view and print these forms. Comptroller Peter Franchot: The Relief Act 2021, Contralor Franchot: Ley de Socorro de 2021, Tax Alert - Maryland RELIEF Act (2/17/2022), Tax Alert - Maryland RELIEF Act (4/20/2021) - Superseded, Tax Alert 03-11-2021 Extension of Time to File and Waiver of Interest and Penalty for Certain Filers, 03.11.21 Tax Alert: EIC Expansion and Child Tax Credit. Drag the old Adobe plug-ins into the Trash. Amnesty programs can be established by states as a way for taxpayers that have exposure to come into compliance. Tax penalties and any interest due on those penalties will be waived. All taxes administered by the Pennsylvania DOR. Penalties will be waived, interest reduced by 25%. Reduced or eliminated penalties, no collection cost and no recovery fees. 10 of 2021. Most taxes administered by the Division of Taxation,such as the corporation business tax, personal income tax, and sales and use tax. New York City Income Tax Rates and Available Credits, Nevada Department of Taxation Announces Dates for Tax Amnesty Program, Revenue to Expand Voluntary Disclosure Program, Texas Comptroller Glenn Hegar Announces Tax Amnesty Program, 2019 Illinois Tax Amnesty Program Frequently Asked Questions, Lookback Periods for States Participating in National Nexus Program. Any taxable period ending on or prior to December 31, 2011. PERSONS ELIGIBLE FOR TAX AMNESTY: Maryland Sales Tax Guide Effective Date of Current Standard: October 1, 2018 . The Texas amnesty program ended on June 29, 2018. ", Illinois Revenue. Each state is different in terms of how they impose and collect taxes, and legislation is subject to change. The validity of the tax amnesty program on delinquencies was extended four times last year, after an initial April 23 deadline. Taxes due prior to Jan. 1, 2013, for which the LDR has issued an individual or a business proposed assessment, notice of assessment, bill, notice, or demand for payment not later than May 31, 2013; Taxes for taxable periods that began before Jan. 1, 2013. All penalties waived and interest waived if tax paid within 180 days. Phone: 312.701.1800 Reduced lookback period. April 10, 2021. . Use tax will not be assessed for any period more than one year prior to the date that consumer registers to pay use taxes. In turn, it is necessary to distinguish that there are different kinds of amnesties according to their depth: 1) Complete: there is tax forgiveness of taxes without consideration requested from the taxpayers, 2) semi-complete: there is tax forgiveness, but with the obligation to pay "the normalization tax", and 3) restricted: there is no tax Beginning October 4, 2012, the period is limited to five years. You are unlikely to be able to make payment in full any time in the foreseeable future due to your financial situation. Join 16,000+ sales tax pros who get weekly sales tax tips. The Customer Service Call Center (1-888-321-6824) is open 7 a.m. to 8 p.m. Monday through Friday and 8 a.m. to 2 p.m. Saturday. Penalties on late payment of taxes may be waived. Included in sales and use taxes are general retail sales and use taxes, rental car taxes, King County food and beverage tax, additional sales and use tax on sales and leases of motor vehicles, lodging taxes (not including tourism promotion area lodging charges), and brokered natural gas use tax. 21 of 2022, provides for a Tax Amnesty for the period 14 th November 2022 to 17 th February March, 2023. Just like any other tax amnesty, taxpayers who will come forth and declare their undisclosed incomes. Generally, the Department approves an offer in compromise when the amount offered represents the most the Department can expect to collect within a reasonable period of time. Existing business liabilities, including sales/use tax, sales tax on telecommunications services, meals tax, withholding income, room occupancy excise, gasoline excise, special fuels excise, and boat/recreational vehicles sales tax; Post amnesty penalty for taxpayers who fail to come forward of $500 will be assessed.