California Code
PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
CHAPTER 9.5 - Tax Shelters

ARTICLE 1 - Voluntary Compliance Initiative One

Section 19751. - 19751. (a) The Franchise Tax Board shall develop and administer...

Section 19752. - 19752. Any taxpayer who meets the requirements of Section 19754...

Section 19753. - 19753. (a) This article does not apply to violations of...

Section 19754. - 19754. (a) The voluntary compliance initiative described in this article...

ARTICLE 2 - Statute of Limitations for Abusive Tax Avoidance Transactions

Section 19755. - 19755. (a) (1) Notwithstanding Section 19057, and except as provided...

ARTICLE 3 - Voluntary Compliance Initiative Two

Section 19761. - 19761. (a) The Franchise Tax Board shall develop and administer...

Section 19762. - 19762. (a) Any taxpayer who meets the requirements of Section...

Section 19763. - 19763. (a) This article does not apply to violations of...

Section 19764. - 19764. (a) The voluntary compliance initiative described in this article...

ARTICLE 4 - Penalties and Interest

Section 19772. - 19772. (a) Section 6707A of the Internal Revenue Code, relating...

Section 19774. - 19774. (a) If a taxpayer has a noneconomic substance transaction...

Section 19777. - 19777. (a) If a taxpayer has been contacted by the...

Section 19777.5. - 19777.5. (a) There shall be added to the tax for...

Section 19778. - 19778. For any amended return filed after April 15, 2004,...