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.)
Terms Used In California Revenue and Taxation Code 30354.5
- board: means the California Department of Tax and Fee Administration. See California Education Code 5301