PROVIDENCE, R.I. — Rhode Island taxpayers who pay their back taxes will see penalties waived and interest cut 25 percent under a tax amnesty program that starts in December.

The program applies to outstanding Rhode Island state tax balances for any period ending on or before Dec. 31, 2016.

The Division of Taxation will start accepting applications Dec. 1, and it runs until Feb. 15.

Spokesman Paul Grimaldi says the last time the state offered a tax amnesty, in 2012, it raised $22.4 million. He says they don’t expect to raise that much this time because the last amnesty was just a few years ago.

The division plans to mail account statements to approximately 90,000 taxpayers with an outstanding balance in November.

The General Assembly passed the program this year.