Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19193 — Voluntary Disclosure Program
Cal. Rev. & Tax. Code § 19193
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 and authority to examine returns and determine the correct amount of tax for any of the taxable years covered by the voluntary disclosure…
Citator
Cal. Rev. & Tax. Code § 19193 — Voluntary Disclosure Program is in force in the current edition of the Code, and nothing recorded condemns it.
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 and authority to examine returns and determine the correct amount of tax for any of the taxable years covered by the voluntary disclosure period agreed upon and to assess any additional tax, penalty, or interest owed as a result of that examination.