California Revenue and Taxation Code

§ 168.1

RTC § 168.1 Effective Jan 1, 2025Div. 1 · Part 1 · Ch. 2

Statute text

(a)Notwithstanding subdivision (b) of Section 16.5 of the Government Code, if a county assessor authorizes the submission of a State Board of Equalization form by the use of electronic media pursuant to subdivision (k) of Section 441, a taxpayer may execute that form by electronic signature in lieu of a manual, facsimile, or other signature if both of the following requirements are met:

(1)The electronic signature is accompanied by a form in the signature block that states that the taxpayer certifies or declares under penalty of perjury that all the information, including accompanying statements or materials, in the document is true, correct, and complete to the best of the taxpayer’s knowledge.

(2)The electronic signature is authenticated in a manner that is approved by the State Board of Equalization.

…

Legislative history

Added by Stats. 2024, Ch. 217, Sec. 1. (AB 1879) Effective January 1, 2025.