Connecticut has also enacted an amnesty program that expires June 25, 2009.
Here's the details from CCH:
The Commissioner of Revenue Services is required to establish a tax amnesty program for persons who owe any tax for any affected taxable period to be conducted from May 1, 2009 to June 25, 2009, inclusive. "Tax" is defined as any tax imposed by any Connecticut law and required to be paid to the Connecticut Department of Revenue Services, as specified. "Affected taxable period" is defined as any taxable period ending on or before November 30, 2008, for which: (1) a tax return was required by law to be filed with the Commissioner and for which no return has been previously filed or made by the Commissioner on behalf of an affected person; or (2) a tax return was previously filed but not examined by the Department and on which the tax was underreported.
In addition, upon the filing of an amnesty application by the affected person during the tax amnesty period, and payment by that person of all taxes and interest due for affected tax periods, amnesty shall be granted and the Commissioner will waive any civil penalties that may be applicable and will not seek criminal prosecution. In the case of taxes due for an affected taxable period that is paid in full on or before June 25, 2009, interest is computed at the rate of 0.75% per month or fraction thereof from the date such taxes were originally due to the date of payment or June 25, 2009, whichever is earlier.
Any person who wilfully delivers or discloses to the Commissioner or the Commissioner's authorized agent any application, list, return, account, statement, or other document, known by that person to be fraudulent or false in any material matter, shall be ineligible for the tax amnesty program, and may, in addition to any other penalty provided by law, be fined not more than $5,000 or imprisoned not more than five years nor less than one year or both.