Section 7075.

Cal. Revenue and Taxation Code - RTC § 7075.
in effect
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Any taxpayer who has an existing installment payment agreement under Section 6832 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 7074.

References

referencesCal. Revenue and Taxation Code - RTC § 6832.
referencesCal. Revenue and Taxation Code - RTC § 7074.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 7075. — Section 7075 | Revenue and Taxation Code - RTC | Corpus