The Texas Tax Amnesty Program will, under certain circumstances, provide taxpayers with relief from penalties and interest on tax due. The tax amnesty program applies to periods prior to January 1, 2018 and only includes liabilities that have not been previously reported to the Texas Comptroller’s Office. It does not apply to accounts that have been certified to the Office of the Attorney General; accounts that are presently in litigation; periods that are currently under audit or for which a notice of audit has been issued; or accounts that have been reduced to judgment. In addition, the amnesty does not apply to local motor vehicle tax, IFTA taxes, PUC gross receipts assessments or unclaimed property payments.
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