GroundRules
RTC § 18626
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
- CHAPTER 2. Returns [18501. - 18677.]
- ARTICLE 3. General Provisions Applicable to All Persons [18621. - 18628.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON