California Revenue and Taxation Code

§ 30459.15

RTC § 30459.15 Effective Jan 1, 2023Div. 2 · Part 13 · Ch. 8 · Art. 2

Statute text

(a)Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final tax liability.

(b)For purposes of this section, “a final tax liability” means any final tax liability arising under Part 13 (commencing with Section 30001), or related interest, additions to tax, penalties, or other amounts assessed under this part.

(c)Offers in compromise shall be considered only for liabilities that were generated by the following:

…

Legislative history

Amended (as amended by Stats. 2017, Ch. 272, Sec. 5) by Stats. 2022, Ch. 474, Sec. 35. (SB 1496) Effective January 1, 2023. Repealed as of January 1, 2028, by its own provisions. See later operative version, as amended by Sec. 36 of Stats. 2022, Ch. 474.