Rev. & Tax. Code, § 7075 · Article 2. Tax Amnesty Program

Rev. & Tax. Code, § 7075

Verbatim from the official edition

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

Any taxpayer who has an existing installment payment agreement under Section 6832 as of the start of the amnesty program, and who does not participate in the amnesty program, may not be subject to the penalty imposed under Section 7074.

Notes and commentary — not statutory text

History

Repealed and added by Stats. 2004, Ch. 226, Sec. 6. 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=7075.
Text hash: sha256 270bba9ad5732e92e3e656f3a4b8862a3a7c69383658b41a722679312afa17f4
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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Revenue and Taxation Code

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