STATEMENT TO
ASSEMBLY COMMITTEE SUBSTITUTE FOR
ASSEMBLY, No. 1420
with Assembly Floor Amendments
(Proposed By Assemblyman Kavanaugh)
ADOPTED: FEBRUARY 8, 1996
These amendments clarify a limitation on the availability of the tax amnesty provided under the bill, disallowing the amnesty otherwise available for State tax liabilities for tax returns due on and after January 1, 1987 and prior to January 1, 1996 for a taxpayer who, at the time of the payment, is under criminal investigation or charge for any State tax matter.