California Revenue and Taxation Code

§ 18407

RTC § 18407 Effective Jan 1, 2005Div. 2 · Part 10.2 · Ch. 1 · Art. 1

Statute text

Section 6011 of the Internal Revenue Code, relating to general requirement of return, statement, or list, shall apply, except as otherwise provided.

(a)Section 6011(a) of the Internal Revenue Code, relating to general rule, is modified as follows:

(1)The phrase “any person liable for any tax imposed by Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part,” shall be substituted for the phrase “when required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title,” contained therein.

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Legislative history

Amended (as added by Stats. 2003, Ch. 656) by Stats. 2004, Ch. 183, Sec. 327. Effective January 1, 2005.