Revenue and Taxation Code section 19738

Any taxpayer who has an existing installment payment agreement under Section 19008 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 19777.5 with respect to amounts payable under that agreement.

Source: Section 19738, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19738. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 19738’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19738

Original Source: Section 19738, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19738. (last accessed Apr. 24, 2025).