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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 8. Administration

Article 2. Tax Amnesty Program*

Section 7070


7070. Administration. The board shall develop and administer a tax amnesty program for taxpayers subject to Part 1 (commencing with Section 6001), as provided in this article.


* Article 2 was added by Stats. 2004, Ch. 226 (SB 1100), in effect August 16, 2004.