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.
Cal. Rev. & Tax. Code § 7075
Tax Amnesty Program
Repealed and added by Stats. 2004, Ch. 226, Sec. 6
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.