{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55209.5","citation":"Rev. & Tax. Code, § 55209.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 4. Collection of Fee [55121. - 55212.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-4"},{"name":"ARTICLE 5. Miscellaneous [55201. - 55212.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-4/article-5"}],"history":"Added by Stats. 2000, Ch. 1052, Sec. 92.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section <a href=\"/rtc/55209\">55209</a> 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/miscellaneous-55209-5","source":"California Legislative Information bulk export (pubinfo)"}