GroundRules
RTC § 30354.5
Where this section sits in the code
- Revenue and Taxation Code - RTC
- 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.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON