Section 19738 Of Chapter 9.1. Tax Amnesty From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 9.1.

. 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.