(a)
A levying officer may create, store, print, or transmit an electronic record in the place of, and in the same manner as, the paper record or document upon which the electronic record is based.
(b)
An electronic record transmitted to a levying officer shall be accompanied by all of the following information:
(1)
The name of the sender.
(2)
The electronic address of the sender.
(3)
The name of the levying officer.
(4)
The electronic address or
fax number of the levying officer.
(c)
The person transmitting the electronic record shall do both of the following:
(1)
Retain the paper version of the record or document.
(2)
Deliver the paper version of the record or document to the levying officer within five days after a request to do so has been mailed to the sender by the levying officer.
(d)
For the purpose of this section, “transmission” of an electronic record includes sending the electronic record included in, or in conjunction with, an electronic mail message, as defined in Section 263.1.