Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Sales And Use Tax Law


Article 2. Tax Amnesty Program*

Section 7077

7077. Publicizing amnesty program. The board shall adequately publicize the tax penalty amnesty program so as to maximize public awareness of the participation in the program. The board shall coordinate to the highest degree possible its publicity efforts and other actions taken in implementing this article with similar programs administered by the Franchise Tax Board.

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