California Statutes
§ 19736. — 19736. (Added by Stats. 2004, Ch. 226, Sec. 11.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.2. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS·Ch. 9.1. CHAPTER 9.1. Tax Amnesty
(a)The Franchise Tax Board shall conduct a public outreach program and adequately publicize the tax amnesty program so as to maximize public awareness and to make taxpayers aware of the program. In addition, the Franchise Tax Board shall make taxpayers aware of the new and increased penalties associated with taxpayer failure to participate in the tax amnesty program.
(b)The Franchise Tax Board shall make reasonable efforts to identify taxpayer liabilities and, to the extent
practicable, will send written notice to taxpayers of their eligibility for the tax amnesty program. However, failure of the Franchise Tax Board to notify a taxpayer of the existence or correct amount of a tax liability eligible for amnesty shall not preclude the taxpayer from participating in the tax amnesty pr
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California § 19736. (19736. (Added by Stats. 2004, Ch. 226, Sec. 11.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2004, Ch. 226, Sec. 11. Effective August 16, 2004.