{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19735","citation":"Rev. & Tax. Code, § 19735","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>(a) The Franchise Tax Board may issue forms, instructions, notices, rules, or guidelines, and take any other necessary actions, needed to implement this chapter, specifically including any forms, instructions, notices, rules, or guidelines that specify the form and manner of any acceptable form of amnesty application described in Section <a href=\"/rtc/19733\">19733</a>.</p><p>(b) Chapter 3.5 (commencing with Section <a href=\"/rtc/11340\">11340</a>) of Part 1 of Division 3 of Title 2 of the Government Code does not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the Franchise Tax Board pursuant to this chapter.</p>","text":"(a) The Franchise Tax Board may issue forms, instructions, notices, rules, or guidelines, and take any other necessary actions, needed to implement this chapter, specifically including any forms, instructions, notices, rules, or guidelines that specify the form and manner of any acceptable form of amnesty application described in Section 19733. (b) Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code does not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the Franchise Tax Board pursuant to this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-amnesty-19735","source":"California Legislative Information bulk export (pubinfo)"}