Revenue and Taxation Code section 55209.5

The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 55209 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.

Source: Section 55209.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=55209.­5.­ (updated Jan. 1, 2001; accessed Oct. 27, 2025).

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Verified:
Oct. 27, 2025

§ 55209.5's source at ca​.gov