BILL NUMBER: AB 594	CHAPTERED  07/23/01

	CHAPTER  86
	FILED WITH SECRETARY OF STATE  JULY 23, 2001
	APPROVED BY GOVERNOR  JULY 20, 2001
	PASSED THE SENATE  JULY 5, 2001
	PASSED THE ASSEMBLY  MAY 3, 2001

INTRODUCED BY   Assembly Member Harman

                        FEBRUARY 21, 2001

   An act to amend Section 2512 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 594, Harman.  Property taxation:  electronic payments.
   Existing property tax law specifies the date that a remittance to
a taxing agency is deemed to be received if deposited in the United
States mail or for shipment with an independent delivery service.
   This bill would specify the date that a remittance to a taxing
agency is deemed to be received if made by an electronic payment
option.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Section 2512 of the Revenue and Taxation Code is
amended to read:
   2512.  (a) If a remittance to cover a payment required by law to
be made to a taxing agency prior to a specified date and hour is (a)
deposited in the United States mail in a sealed envelope, properly
addressed with the required postage prepaid, or (b) deposited for
shipment with an independent delivery service that is an Internal
Revenue Service designated delivery service or has been approved by
the tax collector, in a sealed envelope or package, properly
addressed with the required fee prepaid, delivery of which shall not
be later than 5 p.m. on the next business day after the effective
delinquent date, the remittance shall be deemed received on the date
shown by the post office cancellation mark stamped upon the envelope
containing the remittance, or the independent delivery service
shipment date shown on the packing slip or air bill attached to the
outside of the envelope or package containing the remittance, or on
the date it was mailed if proof satisfactory to the tax collector
establishes that the mailing occurred on an earlier date.  The taxing
agency is not required to accept a payment actually received in the
mail if it is received more than 30 days after the date and time set
by law for the payment.
   (b) If a remittance to cover a payment, required by law to be made
to a taxing agency prior to a specified date and hour, is made by an
electronic payment option, such as wire transfer, telephoned credit
card, or electronic Internet means, the remittance shall be deemed
received on the date the transaction was completed by the taxpayer.
Proof of completion of the transaction in the form of a confirmation
number or other convincing evidence shall be presented by the
taxpayer to the satisfaction of the tax collector.  This subdivision
does not apply to payments by electronic fund transfer as provided in
Sections 2503.1 and 2503.2.
   (c) This section does not, for purposes of applying subdivision
(a) of Section 3707, apply to a remittance sent by mail, by
independent delivery service, or by electronic payment option for the
redemption of tax-defaulted property.