California Revenue and Taxation Code ARTICLE 2.5 - Payment by Electronic Funds Transfer

• Section 7659.9.
  (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to...
• Section 7659.91.
  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 7659.92.
  (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...
• Section 7659.93.
  (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...

Last modified: October 22, 2018