CA AB3287

Extends indefinitely the Franchise Tax Board's authority to implement alternative electronic communication methods for taxpayer notifications, which was previously set to expire on January 1, 2025.

Allows taxpayers to receive notifications that tax documents are available in their secure online folder instead of receiving physical documents, using their preferred electronic communication method.

Permits taxpayers to file protests and other communications with the Franchise Tax Board electronically through a secure method.

Requires the Franchise Tax Board to advise taxpayers of the consequences of electing electronic notifications and the risk of forfeiting procedural rights if they fail to act on notifications.

Treats electronic notifications and communications as equivalent to United States mail for legal purposes, ensuring they receive the same procedural protections.