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DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 8. Administration 7051-7099.1›ARTICLE 2. Tax Amnesty Program 7070-7078

§ 7075

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Any taxpayer who has an existing installment payment agreement under Section 6832 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 7074.

(Repealed and added by Stats. 2004, Ch. 226, Sec. 6. Effective August 16, 2004.)

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California Revenue and Taxation Code

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