If certain conditions are met, taxpayers who owe State business and occupation tax, State and local sales and use taxes and State public utility tax may obtain waivers of penalties and interest. Unlike the State’s voluntary disclosure program, which is limited to unregistered businesses, this amnesty program is open to both registered and unregistered businesses. By April 18, 2011, taxpayers must file all returns with respect to which waivers will be requested, and as well an application available at www.dor.wa.gov. By April 30, 2011, taxpayers must pay all outstanding tax liabilities, and penalties and interest due on taxes outside the program. Returns and payments due during the amnesty period must be timely. Related tax warrant fees must be paid, and any right to contest a related liability or apply for a refund must be waived.
Taxpayers in bankruptcy may be excluded if their participation would violate bankruptcy law. Also, any taxpayer penalized for evasion or misuse of a reseller permit or resale certificate, or “prosecuted” for failing to collect or pay a State tax, may not participate. See the Department of Revenue’s website for further details. The Department will provide payment and savings quotes upon request.

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