California Revenue and Taxation Code

§ 19733

RTC § 19733 Effective Sep 29, 2005Div. 2 · Part 10.2 · Ch. 9.1

Statute text

(a)This chapter shall apply to any taxpayer who satisfies all of the following requirements:

(1)During the tax amnesty program period specified in Section 19731, is eligible to participate in the tax amnesty program.

(2)During the tax amnesty program period specified in Section 19731, files a completed amnesty application with the Franchise Tax Board, signed under penalty of perjury, electing to participate in the tax amnesty program.

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Legislative history

Amended by Stats. 2005, Ch. 398, Sec. 5. Effective September 29, 2005. Applicable as provided in Sec. 10 of Ch. 398.