California Revenue and Taxation Code

§ 19264

RTC § 19264 Effective Jan 1, 2021Div. 2 · Part 10.2 · Ch. 5 · Art. 4

Statute text

(a)Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the Franchise Tax Board may serve earnings withholding orders for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes pursuant to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology.

(b)Upon consent of the employer, the Franchise Tax Board may provide service by electronic transmission or other electronic technology under this section.

(c)Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the Franchise Tax Board may receive the “employer’s return,” as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology.

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Legislative history

Repealed and added by Stats. 2020, Ch. 297, Sec. 3. (AB 3372) Effective January 1, 2021.