DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 9.1. Tax Amnesty 19730-19738
§ 19731
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
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 ending no later than June 30, 2005, pursuant to Section 19733. The program shall apply to tax liabilities for taxable years beginning before January 1, 2003.
(Added by Stats. 2004, Ch. 226, Sec. 11. Effective August 16, 2004.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code