Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Energy Resources Surcharge Law
CHAPTER 6. COLLECTION OF SURCHARGE
Article 4. Miscellaneous
40167.5. Installment payment agreement; annual statement. 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.
History.—Added by Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001.