What is sales and use tax amnesty?
California is offering a sales and use tax amnesty opportunity for tax reporting periods beginning prior to January 1, 2003 (See questions #8 & #9). Under amnesty, individuals and businesses can pay taxes and interest for these reporting periods without penalties (See question #10) and without fear of criminal prosecution. If you apply and meet the conditions, you will also avoid substantial new penalties (See question #12) on tax liabilities that are eligible for amnesty. In addition to the above, the new legislation also expands the period of time (See question #14) under which the Board may issue a sales and use tax notice of determination (billing).