§ 18626
37 words·~1 min read·
/ca/revenue-and-taxation-code/18626A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.