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 or the taxpayer's authorized representative, would allow specified electronic communications between the Franchise Tax Board and the taxpayer. The bill would require the Franchise Tax Board to advise the taxpayer or the taxpayer's authorized representative of the ramifications of electing to receive notifications from the Franchise Tax Board in the manner selected and of failing to take appropriate action in response to those notifications prior to the use of the alternative communication method. The bill would repeal the provisions as of January 1, 2018. This bill would require the Franchise Tax Board to ensure procedural due process requirements are satisfied in the implementation of the alternative communication method.