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Rev. & Tax. Code, § 19731 · Chapter 9.1. Tax Amnesty

Rev. & Tax. Code, § 19731

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The tax amnesty program shall be conducted during a two-month period beginning February 1, 2005, and ending March 31, 2005, inclusive, or during a timeframe ending no later than June 30, 2005, pursuant to Section 19733. The program shall apply to tax liabilities for taxable years beginning before January 1, 2003.

Notes and commentary — not statutory text

History

Added by Stats. 2004, Ch. 226, Sec. 11. Effective August 16, 2004.

Source of truth

Edition
As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=19731.
Text hash
sha256 299c6b9e73e1cedd9e50b318bcaa6a28f1589953f1d401e7f297b9058410b80f
Composed by
compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

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