California Statutes
§ 18626. — 18626. (Added by Stats. 1995, Ch. 845, Sec. 1.)
California § 18626.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.2.PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
Ch. 2.CHAPTER 2. Returns
Art. 3.ARTICLE 3. General Provisions Applicable to All Persons
This text of California § 18626. (18626. (Added by Stats. 1995, Ch. 845, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 18626. (2026).
Text
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.
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Legislative History
Added by Stats. 1995, Ch. 845, Sec. 1. Effective January 1, 1996.
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Bluebook (online)
California § 18626., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18626..