419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 19730 Section 19730
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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 23001), as provided in this chapter. (Added by Stats. 2004, Ch. 226, Sec. 11. Effective August 16, 2004.)
Rev. & Tax. Code § 19731 Section 19731
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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 ending no later than June 30, 2005, pursuant to Section 19733. The program shall apply to tax liabilities for taxable years…
Rev. & Tax. Code § 19732 Section 19732
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(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 and fees imposed by this part for each taxable year for which tax amnesty is allowed, but only to the extent of the a…
Rev. & Tax. Code § 19733 Section 19733
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(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 to participate in the tax amnesty program. (2) During the tax amnesty program period specified in Sectio…