(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.
Terms Used In California Revenue and Taxation Code 30193
- board: means the California Department of Tax and Fee Administration. See California Education Code 5301
(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
(Added by Stats. 2002, Ch. 459, Sec. 13. Effective January 1, 2003.)