{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19731","citation":"Rev. & Tax. Code, § 19731","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 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 <a href=\"/rtc/19733\">19733</a>. The program shall apply to tax liabilities for taxable years beginning before January 1, 2003.</p>","text":"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 beginning before January 1, 2003.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-amnesty-19731","source":"California Legislative Information bulk export (pubinfo)"}