Tax amnesty bill

The Oregon Legislature passed a tax amnesty bill (SB 880) on June 29, 2009. Governor Kulongoski signed the bill into law July 15, 2009.

The amnesty program will waive all penalties and one-half of the interest for taxpayers that either file overdue returns or amend returns to report and pay any under-reported tax.

Tax years 2007 and earlier are eligible for:

  • Corporate income and excise taxes;
  • Personal income tax (including trusts and estates);
  • Inheritance tax (for returns due before January 1, 2008); and
  • Transit district taxes on self-employment.


This program will start October 1, 2009 and run through November 19, 2009.

The Department of Revenue will update this page regularly. Please check back often for the latest information.

Amnesty FAQs