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2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 6 - Collection of Tax
ARTICLE 8 - Miscellaneous Provisions
Section 6832.6.
Universal Citation: CA Rev & Tax Code § 6832.6 (2019)
6832.6.
In the case of liability for use tax arising from the board’s auxiliary collection provisions pursuant to Article 3 (commencing with Section 6291) of Chapter 3.5, or use tax liability arising from purchases described in Section 6405, the board shall provide notice to purchasers in simple and nontechnical language of its authorization under Section 6832 to enter into an agreement to accept the payment of use tax in installments. The notice shall be mailed to purchasers concurrently with the mailing of the return, notice of determination, or notice of redetermination.
(Added by Stats. 2000, Ch. 1052, Sec. 4. Effective January 1, 2001.)
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