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Business Taxes Law Guide—Revision 2025
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 7071
7071. Timeframe of program. The tax amnesty program shall be conducted for a two month period beginning February 1, 2005 through March 31, 2005, inclusive, or during a timeframe ending no later than June 30, 2005. The program shall apply to tax liabilities due and payable for tax reporting periods beginning before January 1, 2003.
* Article 2 was added by Stats. 2004, Ch. 226 (SB 1100), in effect August 16, 2004.