{"data":{"id":"us-ca/rtc-55040","jurisdiction":"us-ca","citation":"RTC § 55040","heading":"","body":"A feepayer shall file a return in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","CHAPTER 3. Determinations [55040. - 55103.]","ARTICLE 1. Returns and Payments [55040. - 55046.5.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"4bf6db6a70909806f7a9c45a9fb1afcdf513375a48a127d548205b5c5a3cd936","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-55022","next":"us-ca/rtc-55041"},"notice":"GroundRules: Original legal text. Not legal advice."}