Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 6. Collection of Tax

Article 8. Miscellaneous Provisions

Section 6832.5

6832.5. Annual statement; installment payment agreements. 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.

History—Added by Stats. 1999, Ch. 929, (AB 1638), in effect January 1, 2000.