Pennsylvania 2010 Tax Amnesty Program

Beginning on April 26, 2010 and ending on June 18, 2010 (the "Amnesty Period"), all taxes owed to the Commonwealth administered by the Department of Revenue are eligible for Amnesty. Eligible periods are those where a Known or Unknown liability exists as of June 30, 2009. A Known liability is a delinquency known to the Department. An Unknown liability is one which either: (a) no return or report has been filed, no payment has been made and the taxpayer has NOT been contacted by the Department; or (b) a return or report has been filed, the tax was underreported and the taxpayer has NOT been contacted by the Department.

To participate, a taxpayer will be required to file an on-line Amnesty Return, file all delinquent tax returns, and make the required payment within the Amnesty Period. All penalties and one-half of the interest due will be waived. Unpaid taxes, penalties and interest resulting from periods subsequent to June 30, 2009 are not eligible for the Amnesty Program.

The types of taxes covered by the Amnesty Program include:
1. Agricultural Cooperative Tax
2. Bank and Trust Company Shares Tax
3. Capital Stock or Foreign Franchise Tax
4. Cigarette Tax
5. Corporate Net Income Tax
6. Electric Cooperative Tax
7. Employer Withholding Tax
8. Fuel Use Tax, except taxes, interest and penalties collected under the International Fuel Tax Agreement owed to other states or provinces are not eligible for the Amnesty Program
9. Gross Premiums Tax
10. Hotel Occupancy Tax, including Local Hotel Occupancy Tax for Philadelphia and Allegheny County
11. International Fuel Tax Agreement (IFTA)
12. Inheritance and Estate Tax
13. Interstate Bus Compact Tax
14. Liquid Fuels Tax
15. Loans Tax
16. Marine Underwriting Profits Tax
17. Malt Beverage Tax;
18. Motor Carriers Road Tax
19. Motor Vehicle Carriers Gross Receipts Tax
20. Mutual Thrift Institutions Tax
21. Oil Company Franchise Tax
22. Parimutuel Wagering and Admissions Tax
23. Personal Income Tax
24. Public Utility Realty Tax
25. Realty Transfer Tax
26. Sales and Use Tax, including Local Sales and Use Tax for Philadelphia and Allegheny County
27. Surplus Lines Tax
28. Unauthorized Insurance Tax
29. Gross Receipts Tax

The Amnesty Program does not apply to any tax imposed by a political subdivision of the Commonwealth except for local sales in use in hotel occupancy taxes for Philadelphia and Allegheny Counties.