CA AB2177

Authorizes the Franchise Tax Board to implement electronic communication methods allowing taxpayers to receive notices and file communications through secure online folders instead of traditional mail, upon request.

Requires the Franchise Tax Board to advise taxpayers of the consequences of electing electronic notifications and the risks of failing to respond before implementing the alternative communication method.

Treats electronic notifications sent under this method as if mailed by U.S. mail and requires plain language warnings that failure to act may result in loss of procedural or administrative rights.

Mandates the Franchise Tax Board ensure procedural due process requirements are satisfied when implementing the electronic communication system.

Automatically repeals the provision on January 1, 2018, though communications made before that date remain valid.