Taxpayers who owe Kansas individual or business tax debt may qualify to have penalties and interest waved if they pay before Oct. 15.

Those with tax debt accrued before Dec. 31, 2013, can apply for the tax amnesty program. Debt matters that are under appeal are not eligible.

Amnesty applies to the following taxes: individual, corporate and fiduciary income tax; privilege; estate; withholding and estimated; sales tax, state and local; compensating use tax, state and local; liquor enforcement; liquor drink; cigarette and tobacco products; and mineral severance.

Eligibility criteria and application forms are available online at http://www.ksrevenue.org/taxamnesty.html.