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Section 7071 Of Article 2. Tax Amnesty Program From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 8. >> Article 2.

7071
. 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.