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The Virginia Tax Amnesty program is in effect from October 7, 2009 through December 5, 2009. It applies to taxes due for the 2007 taxable year or before. Taxes are calculated from the original due date of the return through October 6, 2009 at a rate of 4% (half of the 8% rate which is the average tax rate Virginia has charged for the past five years (see http://www.tax.virginia.gov/Documents/2009 Amnesty Guidelines.pdf).
Per the State of Virginia's guidelines, the following are not eligible for amnesty benefits:
| 1. | Bills and accounts paid before October 7, 2009; |
| 2. | Federal tax assessments; |
| 4. | Bills with an assessment date after July 9, 2009, with certain exceptions for bills issued during the Amnesty period (see Section IV and V); |
| 5. | All obligations of a taxpayer under criminal investigation or prosecution for filing a fraudulent return or failing to file a return with the intent to evade the tax; and |
| 6. | All obligations of a taxpayer with an active jeopardy or fraud assessment. |
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