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DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 6. Collection of Taxes 38501-38577›ARTICLE 1. Security for Tax 38501-38505

§ 38504.5

California Revenue and Taxation Code · 2020-11 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 38504 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. 38. Effective January 1, 2001.)

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California Revenue and Taxation Code

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