Cal. Rev. & Tax. Code § 7075

Current through the 2023 Legislative Session.

Section 7075 - Taxpayers not subject to penalty

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.

Ca. Rev. and Tax. Code § 7075

Added by Stats 2004 ch 226 (SB 1100),s 6, eff. 8/16/2004.