The Maryland Comptroller will be offering a tax amnesty program during the period September 1, to October 30, 2009. The amnesty will provide for a waiver of most civil penalties and one-half of the interest that would otherwise have been due for failure to pay tax or file returns for individual income tax, corporate income tax, withholding tax, sales and use tax, and admissions and amusement tax.

To qualify for the amnesty program, a taxpayer must, during the amnesty period, file delinquent returns and either pay the tax due under the return or enter into an agreement with the Comptroller for the payment of the tax on terms and schedules established by the agreement. Details of the amnesty program are expected to be released by the Comptroller in mid-August.