Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18626 — General Provisions Applicable to All Persons
Cal. Rev. & Tax. Code § 18626
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1996-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 18626 — General Provisions Applicable to All Persons is in force in the current edition of the Code, and nothing recorded condemns it.
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.