1. (a) When the department grants a “Request for Installment Payment Agreement”, the department shall deliver an installment payment agreement to the taxpayer.
2. (b) If the taxpayer wishes to enter into the installment payment agreement the taxpayer shall sign and date the agreement as provided in Rev 2904.04 and return the original to the department or electronically sign and date the agreement as provided in Rev 2904.05

Source. #10680, eff 10-2-14; ss by #13126-B, eff 10-24-20; ss by #13660, eff 6-21-23