California Revenue and Taxation Code ARTICLE 8 - Voluntary Disclosure Program

• Section 19191.
  (a) The Franchise Tax Board may enter into a voluntary disclosure agreement with any qualified entity, qualified shareholder, qualified member, qualified beneficiary, or qualified partner, as...
• Section 19192.
  For purposes of this article, the following terms have the following meanings:(a) (1) “Qualified entity” means an entity that is all of the following:(A) A corporation, as defined...
• Section 19193.
  Nothing in this article shall be construed to mean that by accepting and signing a voluntary disclosure agreement the Franchise Tax Board abdicates the right...
• Section 19194.
  (a) Notwithstanding any other provision of this article, a voluntary disclosure agreement shall be null and void in the event that the Franchise Tax Board finds...

Last modified: October 22, 2018