What are the rules and responsibilities of eFiling and is it okay to freely switch between paper filing and eFiling?
Once an Electronic Participant has completed the certification testing for the tax forms it intends to eFile, it is placed into production status, which permits the filing of the tax forms electronically with the BOE. Once permission has been granted, an Information Provider must file its Motor Fuels tax forms and make payments electronically to the BOE until further notified. The Electronic Participant many not alternate between paper filing and eFiling unless prior permission is granted by the BOE. Please refer to Chapter 6, General Rules and Responsibilities of an Electronic Participant, of the Motor Fuels Electronic Filing Program eFiling Handbook and Specifications, for a list of the rules and responsibilities.
