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Review of New York State's 2002-2003 Amnesty Program

Chapter 85 of the Laws of 2002 authorized the establishment of New York's State third general tax amnesty program which subsequently took place between November 18, 2002 and January 31, 2003. The tax amnesty offered an opportunity for eligible taxpayers to satisfy certain unpaid liabilities for income, withholding, corporation, sales and use, and other designated taxes administered by the New York State Department of Taxation and Finance.  Taxpayers eligible for amnesty were required to pay any taxes owed, plus a portion of the interest due, on the liability for which they sought amnesty. The legislation also required the Department of Taxation and Finance to report on several aspects of the amnesty program, including participation, revenue collection, accelerated revenue, revenue forgone, and Departmental expenses. 

This report presents the Department’s findings about the program.

The following report can be downloaded and saved in pdf format. To view and print our pdf reports, you need an installed copy of the Adobe Acrobat Reader -- which is available for free. 

2002-2003 Amnesty Program (pdf)

2002-2003 Appendices