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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 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.