CHAPTER 9.5. Tax Shelters [19751. - 19778.]
Cal. Revenue and Taxation Code - RTC 9.5.
in effectContents
article1.. ARTICLE 1. Voluntary Compliance Initiative One [19751. - 19754.]article2.. ARTICLE 2. Statute of Limitations for Abusive Tax Avoidance Transactions [19755. - 19755.]article3.. ARTICLE 3. Voluntary Compliance Initiative Two [19761. - 19764.]article4.. ARTICLE 4. Penalties and Interest [19772. - 19778.]
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026