FAQs - Amnesty

What happens if I apply for amnesty but don't qualify?

If you apply for amnesty but ODT determines that you don’t qualify because of a prior consumer’s use tax assessment or prior consumer’s use tax amnesty submission, ODT will issue an assessment for the balance of your consumer’s use tax liability, plus interest.  Any payment submitted with your application will be applied to your consumer’s use tax liability.  A payment plan is not available to consumers who do not qualify for amnesty.