§ 21.12.7 — IMPLEMENTATION OF ARTICLE
Los Angeles Municipal Code (2026 Rev. 9, current through legislation effective June 30, 2026) · Los Angeles Municipal Code § 21.12.7
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SEC. 21.12.7. IMPLEMENTATION OF ARTICLE.
The Director of Finance shall adequately publicize the tax penalty amnesty program, issue forms and instructions, and take other actions needed to implement this article. The Director of Finance shall have the discretion to create the application for the Tax Penalty Amnesty of 2020. The Office of Finance shall have the discretion to determine whether a taxpayer has substantially complied with the requirements of the Tax Penalty Amnesty of 2020. No later than May 31, 2021, the Director of Finance shall report to Council the number of taxpayers for whom penalties were waived and the total amount of penalties waived pursuant to this article.
