§ 19738
48 words·~1 min read·
/ca/revenue-and-taxation-code/19738A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.