Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Use Fuel Tax Law
CHAPTER 4. DETERMINATIONS.
Article 1.1. Payment by Electronic Funds Transfer1
8763. Electronic filing. (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.
History.—Added by Stats. 2002, Ch. 459 (AB 1936), in effect Janaury 1, 2003.
1 Article 1.1 was added by Stats. 2000, Ch. 923 (AB 2894), effective January 1, 2001.