General Tax Amnesty Program for Ohio taxes to begin in 2012

In addition to the Use Tax Amnesty Program discussed in previous posts, the Ohio Budget Bill (H.B. 153) also provides for a General Tax Amnesty Program allowing delinquent taxpayers to resolve their Ohio Estate Tax, Corporate Franchise Tax, Motor Fuel Tax, Sales Tax (vendor obligation), Cigarette Tax, Individual Income Tax, School District Income Tax and Commercial Activity Tax liabilities. Unlike the Use Tax Amnesty Program which lasts over 18 months, this general amnesty program will last only a month and a half, commencing on May 1, 2012 and ending on June 15, 2012. The program will allow delinquent taxpayers to resolve their entire liability by paying all the tax due as of May 1, 2011, plus one-half interest, with penalties and the other half of interest being waived.


The General Tax Amnesty Program limits eligibility by excluding any taxes for which a notice of assessment or audit has been issued, for which a bill has been issued, which relates to a tax period that ends after September 29, 2011 or for which an audit has been commenced. This differs significantly from the Use Tax Amnesty Program, which allowed taxpayers currently under audit to participate provided an assessment is not issued prior to September 29, 2011. Further details regarding the Ohio General Tax Amnesty Program will be provided as the Tax Commissioner releases rules, forms and instructions regarding the program.