California Statutes
§ 18626. — 18626. (Added by Stats. 1995, Ch. 845, Sec. 1.)
California·Code RTC Revenue 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
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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California § 18626. (18626. (Added by Stats. 1995, Ch. 845, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1995, Ch. 845, Sec. 1. Effective January 1, 1996.