Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30193 — Payment by Electronic Funds Transfer

Cal. Rev. & Tax. Code § 30193

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2003-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) Any return, report, 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.

Citator

Cal. Rev. & Tax. Code § 30193 — Payment by Electronic Funds Transfer is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Any return, report, 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.