Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 168 — Administrative Provisions

Cal. Rev. & Tax. Code § 168

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Any document required in this division to be executed by the tax collector may be executed with a facsimile signature in lieu of a manual signature if the manual signature is filed with the Secretary of State and is certified under oath by the tax collector.

Citator

Cal. Rev. & Tax. Code § 168 — Administrative Provisions is in force in the current edition of the Code, and nothing recorded condemns it.

Any document required in this division to be executed by the tax collector may be executed with a facsimile signature in lieu of a manual signature if the manual signature is filed with the Secretary of State and is certified under oath by the tax collector.

Upon compliance with this section, the facsimile signature shall have the same legal effect as the manual signature of the tax collector.