Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19738 — Tax Amnesty
Cal. Rev. & Tax. Code § 19738
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2005-09-29
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 amnesty program, may not be subject to the penalty imposed under Section 19777.5 with respect to amounts payable under that agreement.
Citator
Cal. Rev. & Tax. Code § 19738 — Tax Amnesty is in force in the current edition of the Code, and nothing recorded condemns it.
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 amnesty program, may not be subject to the penalty imposed under Section 19777.5 with respect to amounts payable under that agreement.