California Revenue and Taxation Code ARTICLE 3 - Voluntary Compliance Initiative Two

• Section 19761.
  (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 19762.
  (a) Any taxpayer who meets the requirements of Section 19764 may elect to participate in the voluntary compliance initiative under this article.(b) For taxpayers electing to participate...
• Section 19763.
  (a) This article does not apply to violations of this part for which, as of July 31, 2011, any of the following applies:(1) A criminal complaint was...
• Section 19764.
  (a) The voluntary compliance initiative described in this article applies to any taxpayer who, during the period from August 1, 2011, to October 31, 2011, makes...

Last modified: October 22, 2018