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2021 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 6832.5.
Universal Citation: CA Rev & Tax Code § 6832.5 (2021)
6832.5.
On or before July 1, 2000, the board shall provide each taxpayer who has an installment payment agreement in effect under Section 6832 with an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year.
(Added by Stats. 1999, Ch. 929, Sec. 1.5. Effective January 1, 2000.)
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