The California State Board of Equalization has provided answers to frequently asked questions surrounding the current sales and use tax amnesty program. The Board submitted these answers in a bulletin format for taxpayers to help them better understand the program and its applicability. The sales and use tax amnesty program started on February 1, 2005 and applications are due by March 31, 2005. The bulletin covers many topics including an amnesty definition, eligibility requirements, amnesty benefits, tax periods covered, and the 10 year statute of limitations. (Sales and Use Tax Amnesty Program Frequently Asked Questions, California State Board of Equalization, February 1, 2005)