California · Revenue and Taxation Code - RTC

RTC §19763: (a) This article does not apply to violations of this part for which, as of July 31, 2011, any of the following applies: (1) A criminal complaint was filed against the taxpayer in connection with an a

Civil

What this law says, in plain English

This statute excludes certain tax violations from a voluntary compliance program if a criminal complaint was filed or a criminal investigation is ongoing, and prohibits refunds of penalties paid before participation in the program.

Read the full statutory text

(a) This article does not apply to violations of this part for which, as of July 31, 2011, any of the following applies: (1) A criminal complaint was filed against the taxpayer in connection with an abusive tax avoidance transaction, transactions, or unreported income from the use of an offshore financial arrangement or arrangements. (2) The taxpayer is the subject of a criminal investigation in connection with an abusive tax avoidance transaction, transactions, or unreported income from the use of an offshore financial arrangement or arrangements. (b) No refund or credit shall be allowed with respect to any penalty paid prior to the time the taxpayer participates in the voluntary compliance initiative authorized by this article. (c) For purposes of this article, an “abusive tax avoidance transaction” has the same meaning as in Section 19777, as amended by the act adding this section.

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