California Revenue and Taxation Code

§ 32471.5

RTC § 32471.5 Effective Jan 1, 2023Div. 2 · Part 14 · Ch. 9 · Art. 2

Statute text

(a)The executive director and chief counsel of the board, or their delegates, may compromise any final tax liability pursuant to this section.

(b)For purposes of this section, the following definitions apply:

(1)“Board” means the State Board of Equalization or its delegates.

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Legislative history

Amended (as amended by Stats. 2017, Ch. 272, Sec. 7) by Stats. 2022, Ch. 474, Sec. 38. (SB 1496) Effective January 1, 2023. Repealed as of January 1, 2028, by its own provisions. See later operative version, as amended by Sec. 39 of Stats. 2022, Ch. 474.