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Reports originally due before April 1, 2012 are eligible. ", Multistate Tax Commission. Upon saving the file to your hard drive, you may view the file by opening it with the Adobe Acrobat Reader software. Chicago, IL 60607 The original one-year period for the tax amnesty ended last April 23, but the Bureau of Internal Revenue. How To Prepare and File Your State Tax Return, State Tax Chart: Income, Sales, Estate, Inheritance, and Gift Taxes, IRS Penalties for Late Filing and Payment of Federal Taxes in 2023, IRS Statutes of Limitations for Tax Refunds, Audits, and Collections, How To File a Part-Year Resident State Tax Return, Easy Tips for Filing Your Tax Return Correctly. Amnesty is not available for any person who is a party to any criminal investigation or litigation pending on July 1, 2013; is a party to a closing agreement with the Commissioner of Revenue Services; has made an offer of compromise that has been accepted by the commissioner; or is a party to a managed audit agreement. As long as taxpayers follow the Program requirements (namely, filing delinquent returns, paying taxes and interest owed, and following set repayment schedules), taxpayers will not be charged for criminal tax offenses related to filed returns or paid taxes during the amnesty period. Period limited to 1996 forward for those eligible by 6/30/2013; 1993 forward for those eligible by 6/30/2014. That is, all prior years' tax liabilities up to 30 June 2021. Income tax; estate and gift tax; excise taxes; sales and use tax; income tax withholding at the source; any tax levied under Act No. Amnesty only applies to retailers responsible for collection of the tax and not for purchasers subject to consumers use tax. If you have an older operating system, platform or browser, or are having problems downloading older forms, you may. The taxpayer must file any required returns for the two quarters between January 1, 2017 and June 30, 2017. The Sales Tax Institute mailing list provides updates on the latest news, tips, and trainings for sales tax. There was no single universal cutoff date. Tax, penalties or interest for periods prior to September 1, 2010 waived. Penalties, interest, and collection costs waived. You should offer an amount you are able to pay. It's a decision not to punish a person, business, or other entity for some wrongdoing. Generally, the program is only available to customers that do not have a brick-and-mortar state tax filing obligation in Indiana, either by owning or leasing real property, including an office, plant, warehouse or residence. More details. FINANCE Minister Colm Imbert on Friday announced a tax amnesty for all taxes, once returns are filed from July 5-September 17. Applies to taxes due but unpaid on or before February 15, 2016. Sales and use tax. Convictions for tax crimes also disqualified taxpayers, and they would be ineligible if they had agreed to a resolution for their tax debt with the state. Amnesty programs can be established by states as a way for taxpayers that have exposure to come into compliance. 2021 Sales and Use Tax Forms. 2020 Pass Through Entity Forms Now Available. This special multi-state amnesty initiative program for online sellers that ran from August 17, 2017 to November 1, 2017. Try opening a PDF in Safari again and yes, it should work, using Safari's own "native" PDF reader. (updated June 24, 2021) + Florida first held a sales tax holiday for school supplies in 2007. The IRS doesn't offer tax amnesty unless you happen to have undisclosed offshore accounts. Any taxable period ending on or before December 31, 2009. Total tax relief from this Act is estimated to be $1.55 billion over the next five years. An updated return will be allowed to be filed only on payment of tax (including surcharge, cess, interest) and additional tax of 25% (if filed within twelve months) or 50% (if filed after 12 months). Local City of Tacoma business tax and license fees. Potential waiver of penalties and a 75% reduction in interest due. The legislation is effective for taxable years beginning on or after January 1, 2022. In this case, you have to settle it on or before the last day of each quarter: March 31. All Rights Reserved. To get more information on a state and a handy chart of key facts, click on the state name in the chart. If the taxpayer is filing a joint return and both parties are 65 or older, the credit amount is $1,750. For more details, please read our tax alert. You cannot make an offer in compromise if there is any issue currently under appeal. What Do I Do? 2023 Comptroller of Maryland. Corporate excise (including financial institutions, insurance, public utilities, and banks), estate taxes, fiduciary income taxes and individual use tax on motor vehicles. Does not apply to periods currently under audit review, IFTA taxes, PUC Gross Receipts assessments, Local Motor Vehicle Tax and Unclaimed Property payments. Marylands newest Tax Amnesty Program, recently signed into law by Governor Hogan, aims to reduce penalties and interest on unpaid tax obligations for certain taxpayers and under certain circumstances. The House of Representatives adopted the approved SB 2208 also on Monday and the bill will now go to Malacaang for President Duterte to sign into law. By disease, I mean viral infections. Tax penalties and any interest due on those penalties will be waived. The validity of the tax amnesty program on delinquencies was extended four times last year, after an initial April 23 deadline. WHEN: The amnesty period lasts from September 1, 2015 until October 30, 2015. Sales and use tax. Instead, under the program we look at your available resources, consider the resources in the light of your circumstances, and arrive at an equitable resolution of your liability by considering a reduction or abatement of the amount due. Taxes, fees, and assessments delinquent as of June 30, 2020. Maryland lawmakers voted on Saturday to limit police officers' use of force, restrict the use of no-knock warrants and repeal the nation's first Bill of Rights for law . Interest and penalties were abated if taxes were paid from October 1 through November 15, 2019. All prior periods will be considered closed. However, the Amnesty Program also clearly defines an exception to the civil penalties waiver: previously assessed fraud penalties are not included, and therefore do not receive the benefit of amnesty. Taxable periods ended before July 1, 2014 for sales and use taxes. For taxpayers who file annually, liability period is any taxable period beginning from and after December 31, 2003 and ending before January 1, 2010. For more information about the Offer in Compromise Program, e-mail us at [email protected] or call 410-767-1557 or 1-888-674-0020. Included in the eligible debt are unpaid tax liabilities (for both non-filers and tax assessments) incurred prior to January 1, 2012. Jakarta, CNBC Indonesia - Program Pengampunan Sukarela (PPS) atau tax amnesty jilid II akan dimulai pada 1 Januari hingga 30 Juni 2022. Does not apply to home rule taxes not administered by the state. Corporate and personal income taxes, sales and use taxes and county or municipal sales taxes collected by the Dept. AMNESTY PERIOD The tax amnesty shall become available from 1st July 2021 to 31 December 2021. Application must be filed by April 18, 2011. These programs are typically created legislatively and offered for a limited period of time. ", Texas Comptroller. A great starting place to learn about fundamental sales tax concepts and general applications to business. Discover the common ways that online retailers create sales tax nexus and what to do to stay compliant. One of the state's Tax Recovery Programs ended in 2015. "Tennessee. Branco cartoons, go to WesternJournal.com/cartoons. For all other taxpayers, any taxable period beginning from and after December 31, 2004 and ending before January 1, 2010. 2023 Sales Tax Institute All Right Reserved. Floridas voluntary disclosure program provides taxpayers the opportunity to self-disclose and pay previously unpaid or underpaid tax liabilities for any tax administered by the Florida Department of Revenue. The amnesty does not apply to filing periods under audit or identified for an audit. Taxes that have not previously been paid or disclosed to the state. Any period more than one year prior to the date that consumer registers to pay use taxes. It covered taxes and returns due before January 1, 2018, with some exceptions, such as returns that were under audit and certain business taxes. Most taxes (including state corporate income and sales and use taxes). Businesses that enrolled in the Streamlined Sales Tax (SST) program were eligible for amnesty for the ensuing 12 months after they signed up. Fax: 312.701.1801. Any Rhode Island state tax. "Tarif yang ditetapkan sebesar 15% atau 12,5% bagi WP yang menyatakan menginvestasikan harta bersih ke dalam instrumen surat berharga negara," seperti dikutip Pasal 37B ayat (7). Therefore, you should fill out the application form and financial statements as thoroughly as possible and you should submit the best offer that you are financially able to afford with your application. To do so: Using the newest Adobe PDF Viewer Plug-in in Safari: For information about Adobe Reader on mobile platforms, visit https://www.adobe.com/products/reader-mobile.html. They word "certain" is a critical part to the Amnesty Program. Civil and criminal penalties waived; any liability found due after amnesty subject to additional 20% penalty. Copyright 2021 Frost Law. More details. As the bill states, the Comptroller is authorized, to enter into certain agreements to provide a certain waiver under certain circumstances with respect to certain taxes that a taxpayer agrees to pay in accordance with certain terms and a certain schedule; providing that the amnesty program does not apply to certain taxpayers under certain circumstances. With such specificity, it is important to know which Marylanders (and to what taxes) the Program applies. Voluntary registration with the CDTFA and filing by September 25, 2019. Seperti yang sebelumnya maka pengampunan yang diberikan adalah untuk sanksi administratif dan pidana. Marylandtaxes.gov | Welcome to the Office of the Comptroller COMPTROLLER of MARYLAND Home Nonprofits File Pay Forms News Security About the Agency Locations Join Our Team Comptroller Transition Individual Tax Business Tax Tax Pros Frequently Visited Links Unclaimed Property Vendor Services Reports Please verify that you satisfy all of the eligibility requirements above before completing the required forms. HOW (does one take advantage of the Program): In order to be granted a waiver of civil penalties and one-half interest under the Tax Amnesty Program, qualifying individuals must agree to perform certain duties during the amnesty period. All state taxes administered through the Revenue Act. Any period ending before January 1, 2014 for annual filers, and before February 1, 2015 for all other filers. More details. COUNTY TAX SALE DATE March 2021 St. Mary's March 5 April 2021 Calvert Cancelled May 2021 Allegany May 26 Baltimore City May 17 Caroline May 6-13 Charles May 11 Frederick May 10 Kent May 13 Queen Anne's May 18 Talbot May 12 Worcester May 21 June 2021 Anne Arundel June 8 Carroll Taxes administered and collected by the New Hampshire Department of Revenue Administration. Business Sales and Sellers Use Tax under SSTP Program if register under SSTP. For taxpayers who have a 52-53 week tax year, any taxable period beginning from and after January 14, 2004 and ending before January 1, 2010. Amnesty is a governmental act of forgiveness. June 30. Applies to taxes which were due and payable as of May 1, 2011. 83-2010 (green energy incentives); any tax levied under Act No. This facility allows for the waiver of penalties and interest charges payable by taxpayers on outstanding tax liabilities in relation to taxes under the revenue laws. Never filed tax returns in Indiana for tax type in question. Copy and paste the folder path into the pop-up window: "/Library/Internet Plug-ins". Prohibited from participating in future amnesty. It's a great way for a state to raise some quick revenue, and it helps taxpayers as well. These duties may include any of the following: WHY: Although the Amnesty Program generates significant income for the state, the value of the Program lies most with the qualifying taxpayers and businesses that are able to take advantage of the waivers. Taxable periods after June 30, 2011 and prior to July 1, 2018. Last working day of December. A state will typically waive late filing penalties when past-due tax returns are filed during an amnesty period. ", Streamlined Sales Tax Governing Board. April May July October 2020. It's a decision not to punish a person, business, or other entity for some wrongdoing. About Tax Amnesty 2021 (6) What is Tax Amnesty 2021? North Carolina's amnesty program affected only corporate taxpayers. A tax collector may waive interest and penalty for reasonable cause. Taxpayers had to submit amnesty applications, payments for past-due taxes, and all original or amended returns to qualify. SUBJECT California Tax Amnesty and Revenue Recovery Act . They vary in the tax types, conditions, and benefits provided. Section 6 of RA 11213 states that estate administrator, lawful heirs, or beneficiaries have two years or until June 15, 2021 to avail of the estate tax amnesty. Participants are required to complete the Physical Presence Business Activity Questionnaire (BAQ) to determine nexus. Form used by consumers to report and pay the use tax on taxable tangible goods and alcoholic beverages that were purchased tax free out of state and are used in Maryland and subject to Maryland's . They word "certain" is a critical part to the Amnesty Program. This assistant will walk taxpayers through Adjusted Gross Income (AGI), dependents, and general information to determine eligibility. In cases where the taxpayer is unable to pay the tax in full and all other efforts to resolve the liability have been unsuccessful, the account may be referred to the Comptroller's Case Review Board for resolution. 3 taxable years for annually filed taxes or 36 months for taxes that do not have an annual filing frequency. Taxes assessed; Taxpayer must forgo or withdraw a protest, administrative or judicial proceeding or refund claim related to taxes paid under the initiative. It ran from August 1, 2020, through December 1, 2020. 33% of penalties and 17% of interest will be waived. A taxpayer will be subject to double penalties if there is a final judgment rendered against the taxpayer by a court or if the taxpayer has exhausted all rights to protest taxes owed to the state 90 days prior to either the 2014 or the 2015 amnesty period, and the taxpayer then fails to submit an amnesty application before the end of the applicable amnesty period 90 days prior to which the final judgment was rendered or 90 days prior to which the taxpayers rights to protest taxes have been exhausted. Waiver of penalties and 25% of interest due. Maryland lawmakers want to allow counties to set different local income tax rates -- with Democrats saying it could lead to tax cuts, and Republicans arguing tax hikes will be inevitable. The department also agreed to forego any administrative, civil, or criminal actions. of Revenue. You are subject to state tax laws during the time you lived there. 73-2008 (Puerto Rico economic development incentives); any tax levied under Act No. If you do not already have Adobe Acrobat Reader installed on your computer, you will need to do so in order to view tax forms, instruction guides, and other .PDF files on our Web sites. All Rights Reserved. "2019 Illinois Tax Amnesty Program Frequently Asked Questions. See State Amnesty Web Page for periods eligible for amnesty. Once the BAQ is received by the DOR, they will complete a review and contact the business to discuss how to become compliant. State and local option tax liabilities due before July 1, 2010. Marketing Partnership Opportunities; Meeting Calendar; NESTOA, SEATA, MSATA and WSATA Events . 50, Section 25, Private: Sales Tax for E-Commerce On-Demand, Amnesty is provided to any eligible seller who applies and is accepted to participate in the Simplified Sellers Use Tax (SSUT) Program. Tax Amnesty 2021 is authorized by Act No. Below is a collection of the programs offered to assist taxpayers in achieving tax compliance. The assistant is available in both English and Spanish. Tax amnesty period: February 8, 2021 - May 8, 2021 Pennsylvania is offering a voluntary tax amnesty program over a 90-day period for businesses. * Details for some state programs are not available yet, website points to 2020 program. The liability cannot be collected in full and your offer is reasonable. Occasionally, .PDF files such as tax forms, worksheets, and instructions may not open automatically in your Internet browser. Trending: The Chain Reaction Has Begun - Humanity Is Winning! What Is Reciprocity for State Income Tax? Illinois October 1, 2019 - November 15, 2019 . PERSONS ELIGIBLE FOR TAX AMNESTY: Penalties on late payment of taxes may be waived. Several states offered programs that have since expired, but they bear mentioning. Any taxes administered by the Department of Revenue; Post amnesty a 5% non participation penalty will be imposed on all unpaid tax, penalty and interest not paid during amnesty. To follow-up on the status of an Offer in Compromise submitted for business tax (sales and use tax, withholding tax, corporate income tax, etc.) Interest, penalties and collection fees waived. You either are without resources or unable to apply present and/or future resources to paying the outstanding tax liability. More details. You are unlikely to be able to make payment in full any time in the foreseeable future due to your financial situation. 74-2010 (tourism development); any tax levied under Act No. . Sales and use, mixed beverage, gasoline and diesel, gross production and petroleum excise, corporate and personal income, and personal withholding tax. 21 of 2022, provides for a Tax Amnesty for the period 14 th November 2022 to 17 th February March, 2023. Contact Frost & Associates today if you need assistance with understanding this new Program. Taxes due prior to January 1, 2017 and taxes for taxable periods that began before January 1, 2017. States With Flat Income Tax Rates for Tax Year 2022, Best and Worst States to Pay Taxes on Lottery Winnings, States With the Highest Estate and Inheritance Taxes. ", Illinois Revenue. All taxes administered by the Department of Revenue; also includes certain federal obligations referred to the DOR for collection, All taxes administered by the Alabama Department of Revenue, except for motor fuel taxes and certain penalties. "Voluntary Disclosure Program. Any taxable period ending on or before November 30, 2012. Starting September 1 st, you may be able to reduce penalties and interest for the following offenses. Covers sales, income, withholding, privilege, severance, estate, liquor, cigarette, and tobacco products taxes; participants relinquish all administrative and judicial rights of appeal and payments made under amnesty not eligible for refund. Unpaid tax liabilities incurred prior to January 1, 2012. 1.Tax assessments issued before 9 June 2021 that are still subject to appeal and have not yet been appealed The taxpayer is entitled to settle the dispute by paying 50% of the tax amount. No interest or penalties, no civil/criminal prosecution upon payment. The Tax Amnesty Act initially set a June 14, 2021 deadline for the filing of estate tax returns. Covers sales and use tax, communications services tax, estate tax, and motor fuel tax. The Georgia Department of Revenues Offer in Compromise program allows a taxpayer to settle a tax liability for less than the total amount owed. Maryland .gov for account information and to process payment by credit or debit card. State tax liabilities for returns due on or after February 1, 2009 and prior to September 1, 2017. 2021 - May 1, 2021 https://tax.nv.gov/ 2019 Amnesties. Don't need to remit WI sales and use tax on sales made prior to registration for amnesty program. Interest and penalties can be abated. Qualified participants will usually receive a waiver of all penalties and a limit of the length of time the taxpayer must disclose and pay previous liabilities. (HARTFORD, CT) - Governor Ned Lamont and Department of Revenue Services Commissioner Mark Boughton today are raising awareness about the 2021 Connecticut Tax Amnesty program, which offers individuals and businesses the opportunity to pay back taxes at a reduced interest rate and no . Maryland's newest Tax Amnesty Program, recently signed into law by Governor Hogan, aims to reduce penalties and interest on unpaid tax obligations for certain taxpayers and under certain circumstances. Participants may also contact the FineFix office between 9 a.m. and 5 p.m., Monday through Friday, at 800-492-7120. [email protected] Josh Kurtz Founding editor Founding Editor Josh Kurtz is a veteran chronicler of Maryland politics and government. For more help, please email [email protected] or call 1-833-345-0787 for further assistance. The Georgia Department of Revenues Voluntary Disclosure Agreement (VDA) program encourages taxpayers who have unfiled or underreported tax liabilities and have not yet been contacted by the Department to voluntarily come forward. Penalties, and 25-50% interest due waived. Join 16,000+ sales tax pros who get weekly sales tax tips. The Tax Commission may consider an Offer in Compromise if: See formTC-410,Offer in Compromise Requestfor additional information or to request an Offer in Compromise. ", Multistate Tax Commission. Most taxes administered by the Division of Taxation,such as the corporation business tax, personal income tax, and sales and use tax. In turn, it is necessary to distinguish that there are different kinds of amnesties according to their depth: 1) Complete: there is tax forgiveness of taxes without consideration requested from the taxpayers, 2) semi-complete: there is tax forgiveness, but with the obligation to pay "the normalization tax", and 3) restricted: there is no tax On July 2, Imbert announced the tax amnesty from July 5-September 17, while piloting the Finance Bill 2021 in the House of Representatives. All taxes administered by the Illinois Department of Revenue. The board will review the Offer in Compromise and determine if there is sufficient reason for a reduction or abatement of the tax due. If you receive a notice that your offer has been declined or a counteroffer that you are unable to afford, you may also contact the Comptroller's office to submit a counteroffer for review. All rights reserved. Approval to participate in the amnesty program does not entitle any affected taxpayer to a refund or credit of any amount previously paid. Source link Many of us remember "chicken pox parties" where when one kid was infectious, he or she was invited over to play with your kids, so they all got infected and 7-2009 (special real property tax); any tax levied under Act No. The taxpayer demonstrates an acceptable system of internal controls and business records (for mosttaxpayers, this may be income identified on the federal return and/or business income in New Mexico); Please apply as discussed below. That limits penalties and interest. If passed by the Senate and signed into law by the governor, the tax amnesty program would apply to the following delinquent state and local taxes: State income tax. Services at our in-person Customer Service Centers (CSC) have also expanded for customers' convenience. 2021 to March 31, 2021 and will be available to individuals and businesses with qualifying taxes. ADOBE Acrobat Reader is available for free, Comptroller of Maryland Privacy Statement, Office of Legislative Affairs State Agency Fraud Reporting, Warning Signs of Fraudulent Tax Preparers, Office of Administration and Finance (A & F), Offer in Compromise Forms and Instructions below, download the newest version for free online, https://support.apple.com/downloads/#safari, https://www.adobe.com/products/reader-mobile.html, COT/ST 601 Admissions and Amusement Tax Refund Application, COT/ST 205 Sales and Use Tax Refund Application, COT/ST 212 Purchases for Resale Refund by Fax. Use tax will not be assessed for any period more than one year prior to the date that consumer registers to pay use taxes. WHERE: The Amnesty Program was passed by the Maryland General Assembly and signed into law by Governor Hogan. More details. This webpage provides information on payment eligibility and additional information regarding the Comptroller of Maryland's execution of the RELIEF Act. Taxes due prior to January 1, 2015 or taxes for taxable periods that began before January 1, 2015 are eligible. Duterte amended this law through Republic Act 11569, which said estate administrators or executors, legal heirs, transferees or beneficiaries can avail of the tax amnesty until June 14, 2023. Description. WHO: The Tax Amnesty Program will waive civil penalties and one-half interest for the taxpayer who, prior to December 31, 2014, failed to file a required return, or pay one of the following taxes: individual income tax, corporate income tax, withholding tax, sales and use tax, or admissions and amusement tax. By signing up, you agree to our Privacy Policy. Waiver of all uncollected use tax, penalties, and interest for uncollected use tax during the period the retailer was not registered in OK; must maintain registration for at least 36 months after amnesty; no registration fee will apply. To qualify, your business should have property or inventory in the state but not be registered to collect and pay taxes. Please note that individual income tax forms related to the RELIEF Act signed into law on February 15, 2021, are now ready. Unreported or underreported taxes that were due and payable prior to May 1, 2017. You must have filed all returns required to be filed with the Comptroller's Office or have been assessed by the Comptroller's office for not filing a required tax return. Waiver of all penalties and interest in excess of 50% of the applicable interest rate for unpaid taxes that are reported and paid in full. These forms may be accessed here, or by clicking the link below. Illinois offered an amnesty program for taxes that came due from June 30, 2011, through July 1, 2018. Maryland State and Local Tax Forms and Instructions. Tax Amnesty Program is in Effect Through January 31, 2022. WHAT: The waivers provided under the Amnesty program are limited to the following three tax liability situations: This means that an individual or business who failed to report, under-reported, or did not pay one of the tax types listed above, is eligible for a waiver of civil penalties and one-half interest. ", Washington State Department of Revenue. This length of time, called the look-back period, is generally three years but can be shorter or longer, depending upon a taxpayers particular circumstances. Business Sales and Use Tax, Business must register to collect and remit sales and use tax for 4 years, beginning September 1, 2010. Limited lookback and waiver of penalties for sales made for the period April 1, 2016 to March 31, 2019. Beginning October 4, 2012, the period is limited to five years. September 30. Waiver of penalty, interest, and other collection fees. Tax amnesty program. Phone: 312.701.1800 They word certain is a critical part to the Amnesty Program. Some states offer voluntary disclosure agreements (VDAs), which provide similar relief from penalties and some tax liability for failure to pay in previous years. Resident Individuals Income Tax Forms More Details. Business sales tax, franchise tax, and other state and local taxes and fees administered by the Comptrollers office, with the exception of Public Utility Commission gross receipts assessments. Tennessee's amnesty program spared only businesses. Do note that there's an annual payment option for real property tax. 2021. Menaikkan pemasukan negara dari pajak Adanya amnesti pajak diharapkan dapat menaikkan jumlah penerimaan pajak dalam jangka pendek. Press and hold COMMAND + TAB to bring up your Mac's application switcher, Click TAB key, while still holding down the COMMAND key, until the selector lands on "Finder". What is the legal authority for Tax Amnesty 2021? Click here to view our privacy policy. The taxpayer receives a full discharge of the penalty and the default interest accrued on the tax amount. The first-ever tax amnesty on delinquencies in the country covered all national taxescapital gains tax, documentary stamp tax (DST), donor's tax, excise tax, income tax, percentage tax, value-added tax (VAT) and withholding taxfor taxable years 2017 and earlier. Taxpayers that choose to participate in this program will not be liable for taxes owed prior to January 1, 2019. All taxes administered by the department, except for motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax. You have declined to pursue or exhausted all avenues of administrative appeal. eliminates the ability of companies to shift funds on paper to out-of-state subsidiaries to artificially reduce their Maryland taxes. Under such a program, you can come forward if you haven't been contacted by your state's department of revenue about your tax delinquency and pay your back taxes and interest. This was not re-enacted in 2008-09. Taxes due prior to Jan. 1, 2013, for which the LDR has issued an individual or a business proposed assessment, notice of assessment, bill, notice, or demand for payment not later than May 31, 2013; Taxes for taxable periods that began before Jan. 1, 2013.

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