California has started an amnesty program that offers eligible taxpayers a chance to pay past-due income, franchise, sales or use taxes, and the related interest, and avoid most penalties, fees, or prosecution. California individual and business taxpayers are eligible for amnesty for taxable years beginning before January 1, 2003 if they: did not file the required California tax returns; underreported income on a previously filed tax return; claimed excessive deductions; or did not pay previously assessed taxes, interest, penalties or fees. An amnesty application must be filed by March 31, with returns filed by May 31. For details, go to www.taxes.ca.gov.