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Massachusetts enacts tax amnesty program required to include corporate excise tax

On Feb. 13, Massachusetts Gov. Charlie Baker signed legislation directing the Commissioner of Revenue to establish a 60-day tax amnesty program during the fiscal year ending June 30, 2015. The Commissioner must determine when the amnesty program will be conducted and the scope of the program, including the particular tax types eligible for amnesty, the periods covered and the lookback period for unfiled returns. The eligible tax types must include, but are not limited to, corporate excise tax. Under the amnesty program, the Commissioner is authorized to waive all unpaid civil penalties.

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