ARTICLE 2. Tax Amnesty Program

Article 2 repealed and added by Stats. 2004, Ch. 226, Sec. 6.

§§ 7070–7078 · 9 sections

• § 7070 The board shall develop and administer a tax amnesty program for taxpayers subject to Part 1 (commencing with Section 6001), as provided in this article.
• § 7071 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…
• § 7072 (a) For any taxpayer who meets the requirements of Section 7073: (1) The board shall waive all penalties imposed by this part, for the tax reporting periods…
• § 7073 (a) This article shall apply to any taxpayer who, during the amnesty period specified in Section 7071, meets all of the following: (1) Is eligible to…
• § 7074 (a) Except for taxpayers who have entered into an installment payment agreement pursuant to subdivision (b) of Section 7073, there shall be added to the tax…
• § 7075 Any taxpayer who has an existing installment payment agreement under Section 6832 as of the start of the amnesty program, and who does not participate in the…
• § 7076 The board shall issue forms and instructions and take other actions needed to implement this article. The provisions contained in subdivision (c) of Section… see note
• § 7077 The board shall adequately publicize the tax penalty amnesty program so as to maximize public awareness of the participation in the program. The board shall…
• § 7078 Subdivision (b) of Section 19736, to the extent feasible and practical, shall also apply to the board.