BILL NUMBER: AB 2177	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Members Torlakson and Beall

                        FEBRUARY 18, 2010

   An act to add Section 18416.5 to the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2177, as introduced, Torlakson. Income and corporation taxes:
Franchise Tax Board: administration: electronic communication.
   Existing law, among other things, requires the Franchise Tax Board
to administer the Personal Income Tax Law and the Corporation Tax
Law.
   This bill would authorize the Franchise Tax Board, by regulation,
to implement an alternative communication method that at the request
of a taxpayer would allow specified electronic communications between
the Franchise Tax Board and the taxpayer.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


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

  SECTION 1.  Section 18416.5 is added to the Revenue and Taxation
Code, to read:
   18416.5.  (a) The Franchise Tax Board may, by regulation,
implement an alternative communication method that, at the request of
a taxpayer, would allow the Franchise Tax Board to provide
notification to the taxpayer in a preferred electronic communication
method designated by the taxpayer that a notice, statement, bill, or
other communication required or authorized under Part 10 (commencing
with Section 17001), this part, or Part 11 (commencing with Section
23001) is available for viewing in the taxpayer's limited access
secure folder on the Franchise Tax Board's Internet Web site and
would allow the taxpayer to file a protest, notification, and other
communication to the Franchise Tax Board in a secure manner.
   (b) Sending electronic notification to a taxpayer pursuant to the
taxpayer's request made in accordance with regulations authorized
under subdivision (a) shall not be considered a violation of Section
19542 or 19542.1.
   (c) The alternative communication method authorized by this
section shall not apply to any notice, statement, bill, protest, or
other communication between the Franchise Tax Board and a taxpayer
prior to January 1, 2013, or successful implementation of the
Taxpayer Folder as a component of the Enterprise Data to Revenue
project of the Franchise Tax Board, whichever is later.
   (d) Notwithstanding any other law regarding the use of United
States mail, any notice, statement, bill, protest, and other
communication from the Franchise Tax Board to a taxpayer and from a
taxpayer to the Franchise Tax Board pursuant to the alternative
communication method authorized by this section shall be treated as
if it were mailed by United States mail, postage prepaid.