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Business Taxes Law Guide—Revision 2024

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 6. Collection of Tax.

Article 4. Miscellaneous

Section 41127.7


41127.7. Installment payment agreement; annual statement. The department, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 41127.6 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. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" after "The".