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§ 21.12.6 — SUBSEQUENT DEFICIENCIES

Los Angeles Municipal Code (2026 Rev. 9, current through legislation effective June 30, 2026) · Los Angeles Municipal Code § 21.12.6

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SEC. 21.12.6. SUBSEQUENT DEFICIENCIES.

If, subsequent to December 17, 2020, the Director of Finance issues a billing, deficiency determination or assessment for a tax period for which Tax Penalty Amnesty was granted, penalties shall not be imposed with respect to the amounts paid to satisfy the requirements for the Tax Penalty Amnesty Program. This section shall not invalidate any waiver granted under Section 21.12.3 of this article.