Residents who have fallen behind on income, sales, or other state taxes have until 11:59 p.m. tomorrow to take advantage of New Jersey's latest tax-amnesty program.

The state will waive all penalties and half the interest owed on tax returns due on or after Jan. 1, 2002, and before Feb. 1, 2009. After the amnesty period, those still delinquent will owe their full tax and a new 5 percent penalty.

As of June 1, the state had collected about $64 million. Transactions averaged $1,100.

About 40 types of state taxes are eligible. For information, visit or call 1-800-781-8407. - Cynthia Henry