Final answer:
No, the statement that no state has offered an income tax amnesty program more than once is not correct. Several states have offered income tax amnesty programs multiple times.
Step-by-step explanation:
No, the statement that no state has offered an income tax amnesty program more than once is not correct. Several states have offered income tax amnesty programs multiple times. For example, Pennsylvania has offered tax amnesty programs in 1995, 1996, 2010, and 2017. Similarly, New Jersey has offered tax amnesty programs in 1987, 1996, 2002, and 2018. These programs allow taxpayers to pay delinquent taxes without penalties or interest. So, it is incorrect to say that no state has offered an income tax amnesty program more than once.