INDIANAPOLIS (AP) _ Gov. Mike Pence says the Indiana Department of Revenue will conduct a two-month tax amnesty period this fall.

Pence said Monday the first $84 million of the outstanding taxes collected from Sept. 15 through Nov. 16 will fund the Indiana Regional Cities Development Fund.

Tax amnesty is a limited-time opportunity for both individuals and businesses to pay past-due base tax liabilities free of penalty, interest, and collection fees. Existing tax liabilities for all tax types managed by the department for periods ending before Jan. 1, 2013, are eligible to participate.

Indiana's first tax amnesty program was conducted in 2005, during which the state collected $244 million in taxes. Taxpayers who participated then are not eligible to participate in the new amnesty period.