{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19730","citation":"Rev. & Tax. Code, § 19730","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 9.1. Tax Amnesty [19730. - 19738.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-9.1"}],"history":"Added by Stats. 2004, Ch. 226, Sec. 11.   Effective August 16, 2004.","effective":"2004-08-16","html":"<p>The Franchise Tax Board shall administer a tax amnesty program for taxpayers subject to Part 10 (commencing with Section <a href=\"/rtc/17001\">17001</a>) and Part 11 (commencing with Section <a href=\"/rtc/23001\">23001</a>), as provided in this chapter.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-amnesty-19730","source":"California Legislative Information bulk export (pubinfo)"}