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Arizona enacts tax amnesty program to begin Sept. 1, 2015

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Arizona has enacted legislation requiring the director of the Department of Revenue to establish a tax amnesty program, termed a tax recovery program, to be held from Sept. 1 to Oct. 31, 2015. The tax amnesty program applies to any tax or surcharge administered or collected by the department, as well as certain enumerated taxes, except luxury tax and withholding tax. If the taxpayer complies with the amnesty program requirements, the director will abate or waive all the civil penalties and interest for the tax liabilities that have been or could be assessed for any taxable period during the applicable liability period without the need for the taxpayer to show reasonable cause or the absence of willful neglect.

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