All the following statements are true regarding California filing requirements for Form 1099-NEC, EXCEPT, a) California taxpayers must provide Form 1099-NEC to a recipient by January 31st following the end of the applicable year. b) California taxpayers who use the CF/CS filing program must electronically submit Forms 1099- NEC to the California FTB by March 31st following the end of the applicable year. c) California taxpayers must file paper copies of Form 1099-NEC to the California FTB by February 28th following the end of the applicable year. d) California taxpayers must electronically file Form 1099-NEC to the California FTB by March 31st following the end of the applicable year