{"id":3086,"date":"2022-05-07T22:06:29","date_gmt":"2022-05-07T22:06:29","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=3086"},"modified":"2022-05-20T23:47:07","modified_gmt":"2022-05-20T23:47:07","slug":"revenue-and-taxation-code-rtc-21027","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-21027\/","title":{"rendered":"Revenue and Taxation Code &#8211; RTC 21027"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l2wf0a6r-53eac7ff53304e3bafe910d2b557eb3e\">\n#top .av-special-heading.av-l2wf0a6r-53eac7ff53304e3bafe910d2b557eb3e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l2wf0a6r-53eac7ff53304e3bafe910d2b557eb3e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l2wf0a6r-53eac7ff53304e3bafe910d2b557eb3e .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  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name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l2wf14wp-51703d02fbabe574d24ee0cf6c3e6c45 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\"><\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(a)<span class=\"added-material\">(1)<\/span>\u2002For purposes of Part 10 (commencing with\u00a0<span class=\"cite\">Section 17001\u00a0<\/span>),\u00a0<span class=\"added-material\">Part 10.2 (commencing with\u00a0<span class=\"cite\">Section 18401\u00a0<\/span>),<\/span>\u00a0Part 11 (commencing with\u00a0<span class=\"cite\">Section 23001\u00a0<\/span>), or this part or any other law that is applicable to the mailing of any returns, payments, or any other items required to be filed under Part 10 (commencing with\u00a0<span class=\"cite\">Section 17001\u00a0<\/span>),\u00a0<span class=\"added-material\">Part 10.2 (commencing with\u00a0<span class=\"cite\">Section 18401\u00a0<\/span>),<\/span>\u00a0Part 11 (commencing with\u00a0<span class=\"cite\">Section 23001\u00a0<\/span>), or this part, any reference in\u00a0<span class=\"cite\">Section 11003 of the Government Code\u00a0<\/span>to the United States mail shall be treated as including a reference to any designated delivery service, and any reference in that section to a post office cancellation mark shall be treated as including a reference to any date recorded electronically by a designated delivery service, kept in the regular course of the designated delivery service&#8217;s business, or marks on the cover in which any item is to be delivered to the board that indicate the date on which the item was given to the designated delivery service for delivery.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(2)<\/span>\u2002For purposes of this section, \u201c<span class=\"wordphrase\">designated delivery service<\/span>\u201d means any delivery service provided by a trade or business if that service is designated by the Secretary of the Treasury under the authority of\u00a0<span class=\"cite\">Section 7502(f) of the Internal Revenue Code\u00a0<\/span>,\u00a0<span class=\"footnote-reference\">\u20091<\/span>\u00a0as amended by\u00a0<span class=\"cite\">Public Law 104-168.\u00a0<\/span><span class=\"footnote-reference\">\u20092<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(b)\u2002As revised by\u00a0<span class=\"cite\">Treasury Decision 8932\u00a0<\/span>, January 10, 2001, regulations of the Secretary of the Treasury under the authority of\u00a0<span class=\"cite\">Section 7502(c)(2) of the Internal Revenue Code\u00a0<\/span>(relating to prima facie evidence of delivery and postmark date for electronic filing) shall be applicable for prima facie evidence of delivery and the postmark date for purposes of Part 10 (commencing with\u00a0<span class=\"cite\">Section 17001\u00a0<\/span>), Part 10.2 (commencing with\u00a0<span class=\"cite\">Section 18401\u00a0<\/span>), Part 11 (commencing with\u00a0<span class=\"cite\">Section 23001\u00a0<\/span>), this part, or\u00a0<span class=\"cite\">Section 11003 of the Government Code\u00a0<\/span>.<\/span><\/p>\n<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3086","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenue and Taxation Code - RTC 21027 - California Statutes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-21027\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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