AB 358, as introduced, Grove. State Board of Equalization.
Existing law authorizes the State Board of Equalization to establish a uniform policy for the acceptance of the remittance, claim for credit or refund, document, return, or other information in cases where the cancellation mark stamped upon the envelope containing the remittance, claim for credit or refund, document, return, or other information shows a date after the date specified in law.
This bill would expand that authorization to establish a uniform policy for the acceptance after a date specified in law to include delivery through electronic transmission.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 15620.5 of the Government Code is
2amended to read:
The board, whenever it deems it necessary to ensure
4voluntary compliance with the due dates prescribed by law for
5submission of any remittance, claim for credit or refund, document,
6return, or other information delivered to the boardbegin insert, through
P2 1electronic transmission,end insert through the United States mailbegin insert,end insert or through
2a bona fide commercial delivery service, may establish a uniform
3policy for the acceptance of the remittance, claim for credit or
4refund, document, return, or otherbegin delete information in cases whereend delete
5begin insert
information.end insertbegin insert This uniform policy shall apply in cases where the
6electronic transmission of the remittance, claim for credit or
7refund, document, return, or other information, orend insert the cancellation
8mark stamped upon the envelope containing the remittance, claim
9for credit or refund, document, return, or other information shows
10a date after the date specified in law. This policy shall not be
11construed as an extension of the prescribed time limits for remitting
12payments, filing claims for refund or credit, submitting documents,
13returns, or other information.
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