GroundRules
RTC § 7075
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1. SALES AND USE TAXES [6001. - 7176.]
- CHAPTER 8. Administration [7051. - 7099.1.]
- ARTICLE 2. Tax Amnesty Program [7070. - 7078.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON