{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7071","citation":"Rev. & Tax. Code, § 7071","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 8. Administration [7051. - 7099.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-8"},{"name":"ARTICLE 2. Tax Amnesty Program [7070. - 7078.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-8/article-2"}],"history":"Repealed and added by Stats. 2004, Ch. 226, Sec. 6.   Effective August 16, 2004.","effective":"2004-08-16","html":"<p>The tax amnesty program shall be conducted for a two month period beginning February 1, 2005 through March 31, 2005, inclusive, or during a timeframe ending no later than June 30, 2005. The program shall apply to tax liabilities due and payable for tax reporting periods beginning before January 1, 2003.</p>","text":"The tax amnesty program shall be conducted for a two month period beginning February 1, 2005 through March 31, 2005, inclusive, or during a timeframe ending no later than June 30, 2005. The program shall apply to tax liabilities due and payable for tax reporting periods beginning before January 1, 2003.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-amnesty-program-7071","source":"California Legislative Information bulk export (pubinfo)"}