BOSTON (AP) — Labor Day marks the launch of a two-month tax amnesty program in Massachusetts.

The state Revenue Department says residents who owe taxes face no penalties if they pay during the period that begins Monday and ends Oct. 31.

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About 300,000 people will be receiving notices in September indicating they are eligible.

The amnesty program covers all major tax categories — individual income tax, withholding tax, sales tax, meals tax and others.

The amnesty will not be extended to some taxpayers, including those who are the subject of a tax-related criminal investigation or prosecution.