ARTICLE 2.5. Payment by Electronic Funds Transfer [7659.9. - 7659.93.]

Article 2.5 added by Stats. 2001, Ch. 251, Sec. 13.

§§ 7659.9–7659.93 · 4 sections

• § 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…
• § 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 reasonable…
• § 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…
• § 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…