Cal. Revenue and Taxation Code § 6832.6
Cal. Revenue and Taxation Code § 6832.6
California · California Revenue and Taxation Code · Status: effective · Effective 2001-01-01
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- Citation
- Cal. Revenue and Taxation Code § 6832.6, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/918751
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Full text
In the case of liability for use tax arising from the board’s auxiliary collection provisions pursuant to Article 3 (commencing with Section 6291) of Chapter 3.5, or use tax liability arising from purchases described in Section 6405, the board shall provide notice to purchasers in simple and nontechnical language of its authorization under Section 6832 to enter into an agreement to accept the payment of use tax in installments. The notice shall be mailed to purchasers concurrently with the mailing of the return, notice of determination, or notice of redetermination.