Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 3. Determinations

Article 1.1. Payment by Electronic Funds Transfer*

Section 46163

46163. 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 signed, valid original document, including upon reproduction to a 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 January 1, 2003.

* Added by Stats. 2000, Ch. 923 (AB 2894), in effect January 1, 2001.