September marks the beginning of the busy 2015 tax amnesty season. This year, Arizona, Indiana, Kansas, Maryland, Missouri and Oklahoma are offering tax amnesty programs that begin this month. While the specific details of these programs vary, they generally offer some abatement of penalties and/or interest in exchange for the filing and payment of delinquent returns and taxes. Recently, state legislatures have looked to tax amnesty programs to provide a boost to increasingly tight state budgets.
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