Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

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.