California Revenue and Taxation Code ARTICLE 1.2 - Payment by Electronic Funds Transfer

• Section 6479.3.
  (a) Except as provided in subdivision (k), any person whose estimated tax liability under this part averages ten thousand dollars ($10,000) or more per month, as...
• Section 6479.31.
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated...
• Section 6479.4.
  If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
• Section 6479.5.
  (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an...

Last modified: October 22, 2018