To encourage delinquent taxpayers to pay up, from time to time most states offer tax amnesties: That is, if you pay the amount of tax due, plus interest, you won't be required to pay any penalties. This can result in a substantial savings.
For states without state income tax (Alaska, New Hampshire, Tennessee, Florida, South Dakota, Washington, Nevada, Texas and Wyoming), sales and property tax payments sometimes are allowed through these programs.
Each state tax program has its own eligibility requirements and deadlines. You must pay the amount owed by the deadline to take advantage of the amnesty. Some states require that an amended tax return be filed. Others have special amnesty applications.
Here are the tax amnesty programs in effect now