CA AB3372

Allows the Franchise Tax Board to serve tax withholding notices and earnings withholding orders by electronic transmission or other electronic technology (in addition to personal service or first-class mail), with consent of the party served.

Permits the Franchise Tax Board to receive employer returns related to earnings withholding orders by electronic transmission or other electronic technology.

Applies the electronic service provisions to notices served or provided on or after the effective date of the act.

Deems foreign unitary corporations not initially subject to California Corporation Tax to have elected water's-edge taxation status if they subsequently become subject to tax solely due to becoming engaged in business in California in a taxable year beginning on or after January 1, 2021.