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Business Taxes Law Guide – Revision 2022
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law

Chapter 4. Collection of Fee

Article 5. Miscellaneous

Section 50138.7


50138.7. Installment payment agreement; annual statement. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 50138.6 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.