Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales And Use Tax Law

CHAPTER 8. ADMINISTRATION

Article 2. Tax Amnesty Program*

Section 7071

7071. Timeframe of program. The tax amnesty program shall be conducted for a two month period beginning February 1, 2005 through March 31, 2005, inclusive, or during a timeframe ending no later than June 30, 2005. The program shall apply to tax liabilities due and payable for tax reporting periods beginning before January 1, 2003.

* Article 2 was added by Stats. 2004, Ch. 226 (SB 1100), in effect August 16, 2004.