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Section 19736 Of Chapter 9.1. Tax Amnesty From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 9.1.
19736
. (a) The Franchise Tax Board shall conduct a public outreach
program and adequately publicize the tax amnesty program so as to
maximize public awareness and to make taxpayers aware of the program.
In addition, the Franchise Tax Board shall make taxpayers aware of
the new and increased penalties associated with taxpayer failure to
participate in the tax amnesty program.
(b) The Franchise Tax Board shall make reasonable efforts to identify taxpayer liabilities and, to the extent practicable, will send written notice to taxpayers of their eligibility for the tax amnesty program. However, failure of the Franchise Tax Board to notify a taxpayer of the existence or correct amount of a tax liability eligible for amnesty shall not preclude the taxpayer from participating in the tax amnesty program, nor shall such failure be grounds for abating the penalty imposed under Section 19777.5.
(b) The Franchise Tax Board shall make reasonable efforts to identify taxpayer liabilities and, to the extent practicable, will send written notice to taxpayers of their eligibility for the tax amnesty program. However, failure of the Franchise Tax Board to notify a taxpayer of the existence or correct amount of a tax liability eligible for amnesty shall not preclude the taxpayer from participating in the tax amnesty program, nor shall such failure be grounds for abating the penalty imposed under Section 19777.5.
