California Revenue and Taxation Code ARTICLE 1 - Voluntary Compliance Initiative One

• Section 19751.
  (a) The Franchise Tax Board shall develop and administer a voluntary compliance initiative for taxpayers subject to Part 10 (commencing with Section 17001) and Part 11...
• Section 19752.
  Any taxpayer who meets the requirements of Section 19754 may elect the application of either, but not both, of the following:(a) Voluntary compliance without appeal. If...
• Section 19753.
  (a) This article does not apply to violations of this part for which, as of December 31, 2003, any of the following applies:(1) A criminal complaint was...
• Section 19754.
  (a) The voluntary compliance initiative described in this article applies to any taxpayer who was not eligible to participate in the Internal Revenue Service’s Offshore Voluntary...

Last modified: October 22, 2018