ARTICLE 1.2. Payment by Electronic Funds Transfer

Article 1.2 added by Stats. 1991, Ch. 473, Sec. 4.

§§ 6479.3–6479.5 · 4 sections

• § 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,…
• § 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…
• § 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 reasonable…
• § 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…