California Revenue and Taxation Code ARTICLE 2 - Tax Amnesty Program
- Section 7070.
The board shall develop and administer a tax amnesty program for taxpayers subject to Part 1 (commencing with Section 6001), as provided in this article.(Repealed...
- Section 7071.
The tax amnesty program shall be conducted for a two month period beginning February 1, 2005 through March 31, 2005, inclusive, or during a timeframe...
- Section 7072.
(a) For any taxpayer who meets the requirements of Section 7073:(1) The board shall waive all penalties imposed by this part, for the tax reporting periods for...
- Section 7073.
(a) This article shall apply to any taxpayer who, during the amnesty period specified in Section 7071, meets all of the following:(1) Is eligible to participate in...
- Section 7074.
(a) Except for taxpayers who have entered into an installment payment agreement pursuant to subdivision (b) of Section 7073, there shall be added to the tax...
- Section 7075.
Any taxpayer who has an existing installment payment agreement under Section 6832 as of the start of the amnesty program, and who does not participate...
- Section 7076.
The board shall issue forms and instructions and take other actions needed to implement this article. The provisions contained in subdivision (c) of Section 19735,...
- Section 7077.
The board shall adequately publicize the tax penalty amnesty program so as to maximize public awareness of the participation in the program. The board shall...
- Section 7078.
Subdivision (b) of Section 19736, to the extent feasible and practical, shall also apply to the board.(Added by Stats. 2004, Ch. 226, Sec. 6. Effective...
Last modified: October 22, 2018