California Statutes
§ 6479.31. — 6479.31. (Amended by Stats. 2000, Ch. 923, Sec. 5.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 5. CHAPTER 5. Determinations·Art. 1.2. ARTICLE 1.2. Payment by Electronic Funds Transfer
(a)Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe.
(b)Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original
document, including upon reproduction to paper form by the board.
(c)Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
(d)Payment is deemed timely for electronically filed returns if the transmission is completed on or before the due dat
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California § 6479.31. (6479.31. (Amended by Stats. 2000, Ch. 923, Sec. 5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2000, Ch. 923, Sec. 5. Effective January 1, 2001.