§ 19264. — 19264. (Repealed and added by Stats. 2020, Ch. 297, Sec. 3.)

California § 19264.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
• Ch. 5.: CHAPTER 5. Collection of Tax
• Art. 4.: ARTICLE 4. Miscellaneous Provisions

Text

(a)
Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the Franchise Tax Board may serve earnings withholding orders for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes pursuant to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology.
(b)
Upon consent of the employer, the Franchise Tax Board may provide service by
electronic transmission or other electronic technology under this section.
(c)
Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the Franchise Tax Board may receive the “employer’s return,” as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology.
(d)
This section shall apply in the same manner and with the same force and effect and to the full extent as if this section had been incorporated in full into Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure.
(e)
This section shall apply to notices served or provided on or after the effective date of the act adding this section.

Legislative History

Repealed and added by Stats. 2020, Ch. 297, Sec. 3. (AB 3372) Effective January 1, 2021.