California Statutes
§ 19738. — 19738. (Amended by Stats. 2005, Ch. 398, Sec. 7.)
California § 19738.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 19738. (19738. (Amended by Stats. 2005, Ch. 398, Sec. 7.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 19738. (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Stats. 2005, Ch. 398, Sec. 7. Effective September 29, 2005. Applicable as provided in Sec. 10 of Ch. 398.
Cite This Page — Counsel Stack
Bluebook (online)
California § 19738., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19738..