DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 6. Collection of Surcharge 40141-40168›ARTICLE 4. Miscellaneous 40166-40168
§ 40167.5
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
The board shall, beginning no later than January 1, 2001, provide each taxpayer who has an installment payment agreement in effect under Section 40167 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. 45. Effective January 1, 2001.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code