The California State Board of Equalization extended the deadline on its amnesty program until January 1, 2008. The extension applies to the remittance of unreported use taxes by retailers. The general Sales and Use Tax Law offers an 8-year statute of limitations for collections of use taxes that are not reported under that law. The amnesty program limits this look back period to three years. The collection of outstanding use taxes is used to provide quality education to California’s children, affordable health care to state residents, and planning of the state’s future. (California State Board of Equalization, AB 671, August 30, 2005)