California ~ Corporate, Personal Income Taxes: FTB Authorized to Communicate With Taxpayers by Electronic Means

Legislation authorizes the Franchise Tax Board (FTB) to adopt regulations that would allow taxpayers to elect to use electronic means to communicate with the FTB for California personal income and corporation franchise and income tax purposes.

The taxpayer or the taxpayer’s authorized representative may request that the FTB provide notification to the taxpayer in a preferred electronic communication method designated by the taxpayer that a notice, statement, bill, or other communication related to personal income or corporation franchise or income taxes is available for viewing in the taxpayer’s limited access secure folder on the FTB’s Web site. Taxpayers would also be allowed to file a protest, notification, and other communication with the FTB in a secure manner. Prior to obtaining the consent of a taxpayer to participate in the alternative communication method, the FTB must advise the taxpayer of the ramifications of electing to receive FTB notifications in the manner selected and of failing to take appropriate action in response to one or more of those notifications.

Notwithstanding any other law regarding the use of the U.S. mail, any notice, statement, bill, protest, and other communication between the FTB and a taxpayer using an alternative communication method will be treated as if it were mailed. The provision authorizing the use of alternative communication method will cease to be operative with respect to a notice, statement, bill, protest, or other communication between the FTB and a taxpayer after 2017. However, any notice, statement, bill, protest, or other communication between the FTB and the taxpayer using the alternative communication method prior to 2018 will still remain valid.

Ch. 136 (A.B. 2177), Laws 2010, effective January 1, 2011


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