CHAPTER 9.1. Tax Amnesty [19730. - 19738.]

Chapter 9.1 added by Stats. 2004, Ch. 226, Sec. 11.

§§ 19730–19738 · 8 sections

• § 19730 The Franchise Tax Board shall administer a tax amnesty program for taxpayers subject to Part 10 (commencing with Section 17001) and Part 11 (commencing with…
• § 19731 The tax amnesty program shall be conducted during a two-month period beginning February 1, 2005, and ending March 31, 2005, inclusive, or during a timeframe…
• § 19732 (a) For any taxpayer who meets each of the requirements of Section 19733 both of the following apply: (1) The Franchise Tax Board shall waive all unpaid…
• § 19733 (a) This chapter shall apply to any taxpayer who satisfies all of the following requirements: (1) During the tax amnesty program period specified in Section…
• § 19734 Notwithstanding any other provision of this chapter, if any overpayment of tax shown on an original or amended return filed under this article is refunded or…
• § 19735 (a) The Franchise Tax Board may issue forms, instructions, notices, rules, or guidelines, and take any other necessary actions, needed to implement this…
• § 19736 (a) The Franchise Tax Board shall conduct a public outreach program and adequately publicize the tax amnesty program so as to maximize public awareness and to…
• § 19738 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…