California Revenue and Taxation Code

§ 7072

RTC § 7072 Effective Aug 16, 2004Div. 2 · Part 1 · Ch. 8 · Art. 2

Statute text

(a)For any taxpayer who meets the requirements of Section 7073:

(1)The board shall waive all penalties imposed by this part, for the tax reporting periods for which tax amnesty is allowed for the nonreporting or underreporting of tax liabilities or the nonpayment of any taxes previously determined or proposed to be determined.

(2)Except as provided in subdivision (b), no criminal action shall be brought against the taxpayer, for the tax reporting periods for which tax amnesty is requested, for the nonreporting or underreporting of tax liabilities.

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Legislative history

Repealed and added by Stats. 2004, Ch. 226, Sec. 6. Effective August 16, 2004.