California Revenue and Taxation Code CHAPTER 9.1 - Tax Amnesty

• Section 19730.
  The Franchise Tax Board shall administer a tax amnesty program for taxpayers subject to Part 10 (commencing with Section 17001) and Part 11 (commencing with...
• Section 19731.
  The tax amnesty program shall be conducted during a two-month period beginning February 1, 2005, and ending March 31, 2005, inclusive, or during a timeframe...
• Section 19732.
  (a) For any taxpayer who meets each of the requirements of Section 19733 both of the following apply:(1) The Franchise Tax Board shall waive all unpaid penalties...
• Section 19733.
  (a) This chapter shall apply to any taxpayer who satisfies all of the following requirements:(1) During the tax amnesty program period specified in Section 19731, is eligible...
• Section 19734.
  Notwithstanding any other provision of this chapter, if any overpayment of tax shown on an original or amended return filed under this article is refunded...
• Section 19735.
  (a) The Franchise Tax Board may issue forms, instructions, notices, rules, or guidelines, and take any other necessary actions, needed to implement this chapter, specifically including...
• Section 19736.
  (a) The Franchise Tax Board shall conduct a public outreach program and adequately publicize the tax amnesty program so as to maximize public awareness and to...
• Section 19738.
  Any taxpayer who has an existing installment payment agreement under Section 19008 as of the start of the amnesty program, and who does not participate...

Last modified: October 22, 2018