SALEM, Ore. - Are you an Oregon taxpayer who needs to file or amend a tax return to report back taxes? If so, you can pay those taxes during the state's first amnesty program - if you qualify.

The state will charge only half the interest and no penalty on taxes paid under the amnesty program.

The 2009 Legislature created the program to give Oregonians who owe back taxes an incentive to get caught up.

You can apply for amnesty through November 19.

"This is a one-time opportunity," said Marvin Rhodes, who oversees the state's personal income tax program. "When it's over, it's over."

Once you apply, you have until Jan. 19, 2010, to file your tax returns.

Amnesty is available for all tax years or periods before 2008 for these types of taxes:

• Personal income tax,
• Lane and TriMet transit district self-employment taxes,
• Corporate income and excise taxes,
• Trust and estate income taxes,
• Inheritance tax.

In Oregon, state taxes help fund education, public safety, health care and other public services. For more information on amnesty, visit www.oregontaxamnesty.com.