ARTICLE 8. Voluntary Disclosure Program

Heading of Article 8 amended by Stats. 2017, Ch. 176, Sec. 2.

§§ 19191–19194 · 4 sections

• § 19191 (a) The Franchise Tax Board may enter into a voluntary disclosure agreement with any qualified entity, qualified shareholder, qualified member, qualified…
• § 19192 For purposes of this article, the following terms have the following meanings: (a) (1) “Qualified entity” means an entity that is all of the following: (A) A…
• § 19193 Nothing in this article shall be construed to mean that by accepting and signing a voluntary disclosure agreement the Franchise Tax Board abdicates the right…
• § 19194 (a) Notwithstanding any other provision of this article, a voluntary disclosure agreement shall be null and void in the event that the Franchise Tax Board…