Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19753 — Voluntary Compliance Initiative One
Cal. Rev. & Tax. Code § 19753
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2011-03-24
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) This article does not apply to violations of this part for which, as of December 31, 2003, any of the following applies:
Citator
Cal. Rev. & Tax. Code § 19753 — Voluntary Compliance Initiative One is in force in the current edition of the Code, and nothing recorded condemns it.
(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 against the taxpayer in connection with an abusive tax avoidance transaction or transactions.
(2) The taxpayer is the subject of a criminal investigation in connection with an abusive tax avoidance transaction or transactions.
(b) No refund or credit shall be granted with respect to any penalty paid prior to the time the taxpayer participates in the voluntary compliance initiative authorized by this article.
(c) For purposes of this article, an “abusive tax avoidance transaction” means a plan or arrangement devised for the principal purpose of avoiding tax. Abusive tax avoidance transactions include, but are not limited to, “listed transactions” as described in paragraph (4) of subdivision (a) of Section 18407.