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Review of New York State's 1996-97 Amnesty Program

Chapter 309 of the Laws of 1996 authorized the establishment of a broad based tax amnesty program offered  between November 1, 1996 and January 31, 1997. Taxpayers eligible for amnesty were required to pay any taxes owed, plus 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. 

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. 

1996-97 Amnesty Program (pdf)

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