ARTICLE 1. Voluntary Compliance Initiative One

Article 1 heading added by Stats. 2011, Ch. 14, Sec. 9.

§§ 19751–19754 · 4 sections

• § 19751 (a) The Franchise Tax Board shall develop and administer a voluntary compliance initiative for taxpayers subject to Part 10 (commencing with Section 17001) and…
• § 19752 Any taxpayer who meets the requirements of Section 19754 may elect the application of either, but not both, of the following: (a) Voluntary compliance without…
• § 19753 (a) This article does not apply to violations of this part for which, as of December 31, 2003, any of the following applies: (1) A criminal complaint was filed…
• § 19754 (a) The voluntary compliance initiative described in this article applies to any taxpayer who was not eligible to participate in the Internal Revenue Service’s…