California Revenue and Taxation Code

§ 18626

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 18626 Effective Jan 1, 1996Div. 2 · Part 10.2 · Ch. 2 · Art. 3

Statute text

View on leginfo.ca.gov

For purposes of Chapter 9 (commencing with Section 19701), which relates to criminal penalties in the case of fraudulent returns, the term “return” includes any return filed under this part using electronic technology pursuant to Section 18621.5.

Legislative history

Added by Stats. 1995, Ch. 845, Sec. 1. Effective January 1, 1996.