Article 3 - GENERAL PROVISIONS APPLICABLE TO ALL PERSONS
- Section 18621 - Declaration that return made under penalties of perjury
- Section 18621.5 - Electronic filing declaration
- Section 18621.7 - Approval for electronic filing
- Section 18621.9 - Use of electronic technology by income tax preparer
- Section 18621.10 - Electronic filing of business returns
- Section 18622 - Report of change or correction or results of renegotiation
- Section 18622.5 - Corrections to federal partnership return; reporting
- Section 18623 - Fractional part of a dollar
- Section 18624 - [Effective until 12/1/2026] Applicability of IRC Section 6109
- Section 18624 - [Operative 12/1/2026] Applicability of IRC Section 6109
- Section 18625 - Furnishing copy of return to taxpayer and retention of information by income tax return preparer
- Section 18626 - "Return" defined for purposes of criminal penalties in case of fraudulent returns
- Section 18628 - Applicability of IRC Section 6111