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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 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.