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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
455.0000 Records—Regulation 1698
Annotation 455.0015
455.0015 Acceptability of Facsimile (FAX) Documents. The problem that arises when considering the acceptability of faxed documents is that while the Evidence Code states: "A letter correctly addressed and properly mailed is presumed to have been received in the ordinary course of mail" there is no comparable presumption for fax transmissions. With respect to the filing of an application for a seller's permit, there is no specific authorization for the Board to accept faxed filings. If one is received, it becomes business records and must be authenticated by the party signing the application.
Notarized documents cannot be accepted via fax transmission because a notary is required by Government Code section 8207 to "authenticate with the official seal all notarial acts," and a faxed copy is not under the notary's official seal. 8/18/92.