ARTICLE 1.1. Payment by Electronic Funds Transfer

Article 1.1 added by Stats. 2000, Ch. 923, Sec. 25.

§§ 32260–32263 · 4 sections

• § 32260 (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…
• § 32261 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…
• § 32262 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
• § 32263 (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…