Sales and use taxes: administration: tax amnesty.

The Sales and Use Tax Law imposes sales and use taxes which are administered by the State Board of Equalization. This bill would require the board to develop and administer a tax amnesty program for taxpayers subject to sales taxes and for taxpayers who are qualified purchasers, as defined, subject to use taxes during a 2-month period beginning ____, and ending ____, inclusive, or during any other 2-month period ending before ____, as provided.