Section 168 Of Chapter 2. Administrative Provisions From California Revenue And Taxation Code >> Division 1. >> Part 1. >> Chapter 2.

. Any document required in this division to be executed by the tax collector may be executed with a facsimile signature in lieu of a manual signature if the manual signature is filed with the Secretary of State and is certified under oath by the tax collector. Upon compliance with this section, the facsimile signature shall have the same legal effect as the manual signature of the tax collector.