6479.3. (a) Any person whose estimated tax liability under this
part averages ten thousand dollars ($10,000) or more per month, as
determined by the board pursuant to methods of calculation prescribed
by the board, shall remit amounts due by an electronic funds
transfer under procedures prescribed by the board. Any person who
collects use tax on a voluntary basis is not required to remit
amounts due by electronic funds transfer.
(b) Any person whose estimated tax liability under this part
averages less than ten thousand dollars ($10,000) per month or any
person who voluntarily collects use tax may elect to remit amounts
due by electronic funds transfer with the approval of the board.
(c) Any person remitting amounts due pursuant to subdivision (a)
or (b) shall perform electronic funds transfer in compliance with the
due dates set forth in Article 1 (commencing with Section 6451) and
Article 1.1 (commencing with Section 6470). Payment is deemed
complete on the date the electronic funds transfer is initiated, if
settlement to the state's demand account occurs on or before the
banking day following the date the transfer is initiated. If
settlement to the state's demand account does not occur on or before
the banking day following the date the transfer is initiated, payment
is deemed to occur on the date settlement occurs.
(d) Any person remitting taxes by electronic funds transfer shall,
on or before the due date of the remittance, file a return for the
preceding reporting period in the form and manner prescribed by the
board. Any person who fails to timely file the required return shall
pay a penalty of 10 percent of the amount of taxes, exclusive of
prepayments, with respect to the period for which the return is
required.
(e) (1) Except as provided in paragraph (2), any person required
to remit taxes pursuant to this article who remits those taxes by
means other than appropriate electronic funds transfer shall pay a
penalty of 10 percent of the taxes incorrectly remitted.
(2) A person required to remit prepayments pursuant to this
article who remits a prepayment by means other than an appropriate
electronic funds transfer shall pay a penalty of 6 percent of the
prepayment amount incorrectly remitted.
(f) Except as provided in Sections 6476 and 6477, any person who
fails to pay any tax to the state or any amount of tax required to be
collected and paid to the state, except amounts of determinations
made by the board under Article 2 (commencing with Section 6481) or
Article 3 (commencing with Section 6511), within the time required
shall pay a penalty of 10 percent of the tax or amount of tax, in
addition to the tax or amount of tax, plus interest at the modified
adjusted rate per month, or fraction thereof, established pursuant to
Section 6591.5, from the date on which the tax or the amount of tax
required to be collected became due and payable to the state until
the date of payment.
(g) In determining whether a person's estimated tax liability
averages ten thousand dollars ($10,000) or more per month, the board
may consider tax returns filed pursuant to this part and any other
information in the board's possession.
(h) Except as provided in subdivision (i), the penalties imposed
by subdivisions (d), (e), and (f) shall be limited to a maximum of 10
percent of the taxes due, exclusive of prepayments, for any one
return. Any person remitting taxes by electronic funds transfer shall
be subject to the penalties under this section and not Section 6591.
(i) The penalties imposed with respect to paragraph (2) of
subdivision (e) and Sections 6476 and 6477 shall be limited to a
maximum of 6 percent of the prepayment amount.
(j) The board shall promulgate regulations pursuant to Chapter 3.5
(commencing with Section 11340) of Part 1 of Division 3 of Title 2
of the Government Code for purposes of implementing this section.
(k) This section shall be operative on January 1, 2006.
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 pursuant to any method or form
the board may prescribe.
(b) Notwithstanding any other law, any return, declaration,
statement, or other document otherwise required to be signed that is
filed by the taxpayer using electronic media in a form as required by
the board shall be deemed to be a signed, valid original document,
including upon reproduction to paper form by the board.
(c) Electronic media includes, but is not limited to, computer
modem, magnetic media, optical disk, facsimile machine, or telephone.
(d) Payment is deemed timely for electronically filed returns if
the transmission is completed on or before the due date of the
return.
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 cause and circumstances beyond the
person's control, and occurred notwithstanding the exercise of
ordinary care and in the absence of willful neglect, that person
shall be relieved of the penalty provided in subdivision (e) of
Section 6479.3.
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 electronic
terminal, telephonic instrument, or computer or magnetic tape, so as
to order, instruct, or authorize a financial institution to debit or
credit an account. Electronic funds transfers shall be accomplished
by an automated clearinghouse debit, an automated clearinghouse
credit, or by Federal Reserve Wire Transfer (Fedwire).
(b) "Automated clearinghouse" means any federal reserve bank, or
an organization established in agreement with the National Automated
Clearing House Association, that operates as a clearinghouse for
transmitting or receiving entries between banks or bank accounts and
which authorizes an electronic transfer of funds between these banks
or bank accounts.
(c) "Automated clearinghouse debit" means a transaction in which
the state, through its designated depository bank, originates an
automated clearinghouse transaction debiting the person's bank
account and crediting the state's bank account for the amount of tax.
Banking costs incurred for the automated clearinghouse debit
transaction shall be paid by the state.
(d) "Automated clearinghouse credit" means an automated
clearinghouse transaction in which the person through his or her own
bank, originates an entry crediting the state's bank account and
debiting his or her own bank account. Banking costs incurred for the
automated clearinghouse credit transaction charged to the state shall
be paid by the person originating the credit.
(e) "Fedwire transfer" means any transaction originated by a
person and utilizing the national electronic payment system to
transfer funds through the federal reserve banks, when that person
debits his or her own bank account and credits the state's bank
account. Electronic funds transfers pursuant to Section 6479.3 may be
made by Fedwire only if payment cannot, for good cause, be made
according to subdivision (a), and the use of Fedwire is preapproved
by the board. Banking costs incurred for the Fedwire transaction
charged to the person and to the state shall be paid by the person
originating the transaction.
6479.3. (a) Any person whose estimated tax liability under this
part averages ten thousand dollars ($10,000) or more per month, as
determined by the board pursuant to methods of calculation prescribed
by the board, shall remit amounts due by an electronic funds
transfer under procedures prescribed by the board. Any person who
collects use tax on a voluntary basis is not required to remit
amounts due by electronic funds transfer.
(b) Any person whose estimated tax liability under this part
averages less than ten thousand dollars ($10,000) per month or any
person who voluntarily collects use tax may elect to remit amounts
due by electronic funds transfer with the approval of the board.
(c) Any person remitting amounts due pursuant to subdivision (a)
or (b) shall perform electronic funds transfer in compliance with the
due dates set forth in Article 1 (commencing with Section 6451) and
Article 1.1 (commencing with Section 6470). Payment is deemed
complete on the date the electronic funds transfer is initiated, if
settlement to the state's demand account occurs on or before the
banking day following the date the transfer is initiated. If
settlement to the state's demand account does not occur on or before
the banking day following the date the transfer is initiated, payment
is deemed to occur on the date settlement occurs.
(d) Any person remitting taxes by electronic funds transfer shall,
on or before the due date of the remittance, file a return for the
preceding reporting period in the form and manner prescribed by the
board. Any person who fails to timely file the required return shall
pay a penalty of 10 percent of the amount of taxes, exclusive of
prepayments, with respect to the period for which the return is
required.
(e) (1) Except as provided in paragraph (2), any person required
to remit taxes pursuant to this article who remits those taxes by
means other than appropriate electronic funds transfer shall pay a
penalty of 10 percent of the taxes incorrectly remitted.
(2) A person required to remit prepayments pursuant to this
article who remits a prepayment by means other than an appropriate
electronic funds transfer shall pay a penalty of 6 percent of the
prepayment amount incorrectly remitted.
(f) Except as provided in Sections 6476 and 6477, any person who
fails to pay any tax to the state or any amount of tax required to be
collected and paid to the state, except amounts of determinations
made by the board under Article 2 (commencing with Section 6481) or
Article 3 (commencing with Section 6511), within the time required
shall pay a penalty of 10 percent of the tax or amount of tax, in
addition to the tax or amount of tax, plus interest at the modified
adjusted rate per month, or fraction thereof, established pursuant to
Section 6591.5, from the date on which the tax or the amount of tax
required to be collected became due and payable to the state until
the date of payment.
(g) In determining whether a person's estimated tax liability
averages ten thousand dollars ($10,000) or more per month, the board
may consider tax returns filed pursuant to this part and any other
information in the board's possession.
(h) Except as provided in subdivision (i), the penalties imposed
by subdivisions (d), (e), and (f) shall be limited to a maximum of 10
percent of the taxes due, exclusive of prepayments, for any one
return. Any person remitting taxes by electronic funds transfer shall
be subject to the penalties under this section and not Section 6591.
(i) The penalties imposed with respect to paragraph (2) of
subdivision (e) and Sections 6476 and 6477 shall be limited to a
maximum of 6 percent of the prepayment amount.
(j) The board shall promulgate regulations pursuant to Chapter 3.5
(commencing with Section 11340) of Part 1 of Division 3 of Title 2
of the Government Code for purposes of implementing this section.
(k) This section shall be operative on January 1, 2006.
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 pursuant to any method or form
the board may prescribe.
(b) Notwithstanding any other law, any return, declaration,
statement, or other document otherwise required to be signed that is
filed by the taxpayer using electronic media in a form as required by
the board shall be deemed to be a signed, valid original document,
including upon reproduction to paper form by the board.
(c) Electronic media includes, but is not limited to, computer
modem, magnetic media, optical disk, facsimile machine, or telephone.
(d) Payment is deemed timely for electronically filed returns if
the transmission is completed on or before the due date of the
return.
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 cause and circumstances beyond the
person's control, and occurred notwithstanding the exercise of
ordinary care and in the absence of willful neglect, that person
shall be relieved of the penalty provided in subdivision (e) of
Section 6479.3.
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 electronic
terminal, telephonic instrument, or computer or magnetic tape, so as
to order, instruct, or authorize a financial institution to debit or
credit an account. Electronic funds transfers shall be accomplished
by an automated clearinghouse debit, an automated clearinghouse
credit, or by Federal Reserve Wire Transfer (Fedwire).
(b) "Automated clearinghouse" means any federal reserve bank, or
an organization established in agreement with the National Automated
Clearing House Association, that operates as a clearinghouse for
transmitting or receiving entries between banks or bank accounts and
which authorizes an electronic transfer of funds between these banks
or bank accounts.
(c) "Automated clearinghouse debit" means a transaction in which
the state, through its designated depository bank, originates an
automated clearinghouse transaction debiting the person's bank
account and crediting the state's bank account for the amount of tax.
Banking costs incurred for the automated clearinghouse debit
transaction shall be paid by the state.
(d) "Automated clearinghouse credit" means an automated
clearinghouse transaction in which the person through his or her own
bank, originates an entry crediting the state's bank account and
debiting his or her own bank account. Banking costs incurred for the
automated clearinghouse credit transaction charged to the state shall
be paid by the person originating the credit.
(e) "Fedwire transfer" means any transaction originated by a
person and utilizing the national electronic payment system to
transfer funds through the federal reserve banks, when that person
debits his or her own bank account and credits the state's bank
account. Electronic funds transfers pursuant to Section 6479.3 may be
made by Fedwire only if payment cannot, for good cause, be made
according to subdivision (a), and the use of Fedwire is preapproved
by the board. Banking costs incurred for the Fedwire transaction
charged to the person and to the state shall be paid by the person
originating the transaction.
6479.3. (a) Any person whose estimated tax liability under this
part averages ten thousand dollars ($10,000) or more per month, as
determined by the board pursuant to methods of calculation prescribed
by the board, shall remit amounts due by an electronic funds
transfer under procedures prescribed by the board. Any person who
collects use tax on a voluntary basis is not required to remit
amounts due by electronic funds transfer.
(b) Any person whose estimated tax liability under this part
averages less than ten thousand dollars ($10,000) per month or any
person who voluntarily collects use tax may elect to remit amounts
due by electronic funds transfer with the approval of the board.
(c) Any person remitting amounts due pursuant to subdivision (a)
or (b) shall perform electronic funds transfer in compliance with the
due dates set forth in Article 1 (commencing with Section 6451) and
Article 1.1 (commencing with Section 6470). Payment is deemed
complete on the date the electronic funds transfer is initiated, if
settlement to the state's demand account occurs on or before the
banking day following the date the transfer is initiated. If
settlement to the state's demand account does not occur on or before
the banking day following the date the transfer is initiated, payment
is deemed to occur on the date settlement occurs.
(d) Any person remitting taxes by electronic funds transfer shall,
on or before the due date of the remittance, file a return for the
preceding reporting period in the form and manner prescribed by the
board. Any person who fails to timely file the required return shall
pay a penalty of 10 percent of the amount of taxes, exclusive of
prepayments, with respect to the period for which the return is
required.
(e) (1) Except as provided in paragraph (2), any person required
to remit taxes pursuant to this article who remits those taxes by
means other than appropriate electronic funds transfer shall pay a
penalty of 10 percent of the taxes incorrectly remitted.
(2) A person required to remit prepayments pursuant to this
article who remits a prepayment by means other than an appropriate
electronic funds transfer shall pay a penalty of 6 percent of the
prepayment amount incorrectly remitted.
(f) Except as provided in Sections 6476 and 6477, any person who
fails to pay any tax to the state or any amount of tax required to be
collected and paid to the state, except amounts of determinations
made by the board under Article 2 (commencing with Section 6481) or
Article 3 (commencing with Section 6511), within the time required
shall pay a penalty of 10 percent of the tax or amount of tax, in
addition to the tax or amount of tax, plus interest at the modified
adjusted rate per month, or fraction thereof, established pursuant to
Section 6591.5, from the date on which the tax or the amount of tax
required to be collected became due and payable to the state until
the date of payment.
(g) In determining whether a person's estimated tax liability
averages ten thousand dollars ($10,000) or more per month, the board
may consider tax returns filed pursuant to this part and any other
information in the board's possession.
(h) Except as provided in subdivision (i), the penalties imposed
by subdivisions (d), (e), and (f) shall be limited to a maximum of 10
percent of the taxes due, exclusive of prepayments, for any one
return. Any person remitting taxes by electronic funds transfer shall
be subject to the penalties under this section and not Section 6591.
(i) The penalties imposed with respect to paragraph (2) of
subdivision (e) and Sections 6476 and 6477 shall be limited to a
maximum of 6 percent of the prepayment amount.
(j) The board shall promulgate regulations pursuant to Chapter 3.5
(commencing with Section 11340) of Part 1 of Division 3 of Title 2
of the Government Code for purposes of implementing this section.
(k) This section shall be operative on January 1, 2006.
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 pursuant to any method or form
the board may prescribe.
(b) Notwithstanding any other law, any return, declaration,
statement, or other document otherwise required to be signed that is
filed by the taxpayer using electronic media in a form as required by
the board shall be deemed to be a signed, valid original document,
including upon reproduction to paper form by the board.
(c) Electronic media includes, but is not limited to, computer
modem, magnetic media, optical disk, facsimile machine, or telephone.
(d) Payment is deemed timely for electronically filed returns if
the transmission is completed on or before the due date of the
return.
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 cause and circumstances beyond the
person's control, and occurred notwithstanding the exercise of
ordinary care and in the absence of willful neglect, that person
shall be relieved of the penalty provided in subdivision (e) of
Section 6479.3.
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 electronic
terminal, telephonic instrument, or computer or magnetic tape, so as
to order, instruct, or authorize a financial institution to debit or
credit an account. Electronic funds transfers shall be accomplished
by an automated clearinghouse debit, an automated clearinghouse
credit, or by Federal Reserve Wire Transfer (Fedwire).
(b) "Automated clearinghouse" means any federal reserve bank, or
an organization established in agreement with the National Automated
Clearing House Association, that operates as a clearinghouse for
transmitting or receiving entries between banks or bank accounts and
which authorizes an electronic transfer of funds between these banks
or bank accounts.
(c) "Automated clearinghouse debit" means a transaction in which
the state, through its designated depository bank, originates an
automated clearinghouse transaction debiting the person's bank
account and crediting the state's bank account for the amount of tax.
Banking costs incurred for the automated clearinghouse debit
transaction shall be paid by the state.
(d) "Automated clearinghouse credit" means an automated
clearinghouse transaction in which the person through his or her own
bank, originates an entry crediting the state's bank account and
debiting his or her own bank account. Banking costs incurred for the
automated clearinghouse credit transaction charged to the state shall
be paid by the person originating the credit.
(e) "Fedwire transfer" means any transaction originated by a
person and utilizing the national electronic payment system to
transfer funds through the federal reserve banks, when that person
debits his or her own bank account and credits the state's bank
account. Electronic funds transfers pursuant to Section 6479.3 may be
made by Fedwire only if payment cannot, for good cause, be made
according to subdivision (a), and the use of Fedwire is preapproved
by the board. Banking costs incurred for the Fedwire transaction
charged to the person and to the state shall be paid by the person
originating the transaction.
