{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19738","citation":"Rev. & Tax. Code, § 19738","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":"Amended by Stats. 2005, Ch. 398, Sec. 7.   Effective September 29, 2005.   Applicable as provided in Sec. 10 of Ch. 398.","effective":"2005-09-29","html":"<p>Any taxpayer who has an existing installment payment agreement under Section <a href=\"/rtc/19008\">19008</a> as of the start of the amnesty program, and who does not participate in the amnesty program, may not be subject to the penalty imposed under Section <a href=\"/rtc/19777.5\">19777.5</a> with respect to amounts payable under that agreement.</p>","text":"Any taxpayer who has an existing installment payment agreement under Section 19008 as of the start of the amnesty program, and who does not participate in the amnesty program, may not be subject to the penalty imposed under Section 19777.5 with respect to amounts payable under that agreement.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-amnesty-19738","source":"California Legislative Information bulk export (pubinfo)"}