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Cal. Revenue and Taxation Code § 18626

Cal. Revenue and Taxation Code § 18626

California · California Revenue and Taxation Code · Status: effective · Effective 1996-01-01

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Cal. Revenue and Taxation Code § 18626, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920954
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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.