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DIVISION 2. OTHER TAXES 6001-60709›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 4. Collection of Fee 50121-50138.8›ARTICLE 5. Miscellaneous 50132-50138.8

§ 50138.7

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 50138.6 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.

(Added by Stats. 2000, Ch. 1052, Sec. 84. Effective January 1, 2001.)

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California Revenue and Taxation Code

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