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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 5. Collection of Tax 30301-30358›ARTICLE 4. Miscellaneous Provisions 30351-30354.7

§ 30354.5

California Revenue and Taxation Code · 2026-10 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 30354 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. 26. Effective January 1, 2001.)

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