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Maryland enacts tax amnesty program

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Maryland has enacted legislation requiring the Maryland Comptroller to establish a tax amnesty program to be held from September 1 to October 30, 2015. The tax amnesty program applies to state and local income tax, withholding taxes, sales and use taxes, and admissions and amusement taxes. If the taxpayer complies with the amnesty program requirements, the Comptroller will waive all civil penalties (except previously assessed fraud penalties) and one-half of the interest imposed against the taxpayer.

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