Each State has a process administrating a Voluntary Disclosure Agreement to pay back taxes. The Multistate Tax Commission runs a program to standardize the VDAs and make it easier for companies to meet their tax obligations and pay back taxes.
Member States:
| State | NNP Member |
|---|---|
| Alabama | Yes |
| Alaska | No |
| Arizona | Yes |
| Arkansas | Yes |
| California (FTB) | No |
| California (BOE) | No |
| Colorado | Yes |
| Connecticut | Yes |
| Delaware | Yes |
| District of Columbia | Yes |
| Florida | Yes |
| Georgia | Yes |
| Hawaii | Yes |
| Idaho | Yes |
| Illinois | No |
| Indiana | No |
| Iowa | Yes |
| Kansas | Yes |
| Kentucky | Yes |
| Louisiana | Yes |
| Maine | No |
| Maryland | Yes |
| Massachusetts | Yes |
| Michigan | Yes |
| Minnesota | Yes |
| Mississippi | No |
| Missouri | Yes |
| Montana | Yes |
| Nebraska | Yes |
| Nevada | No |
| New Hampshire | Yes |
| New Jersey | Yes |
| * New Mexico | Yes |
| New York | No |
| North Carolina | Yes |
| North Dakota | Yes |
| Ohio | No |
| Oklahoma | Yes |
| Oregon | Yes |
| Pennsylvania | No |
| Rhode Island | Yes |
| South Carolina | Yes |
| South Dakota | Yes |
| Tennessee | Yes |
| Texas | Yes |
| Utah | Yes |
| Vermont | Yes |
| Virginia | No |
| Washington | Yes |
| West Virginia | Yes |
| Wisconsin | Yes |
| Wyoming | No |
See also:
Links to this note
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Voluntary Disclosure Agreement
A Voluntary Disclosure Agreement is a process in which a company comes clean about not collecting or paying taxes when they should have (usually sales tax and corporate income tax). This helps to minimize penalties and the look-back period for paying back taxes. Without it, the tax agency will come after the company for the full amount and penalties. In fact, many States will not accept a VDA if they notify you first (e.g. sending a tax questionnaire).