Cal. Code Regs. tit. 18 § 18409

Current through Register 2024 Notice Reg. No. 36, September 6, 2024

Section 18409 - Reporting on Magnetic Media

The standards for determining which returns shall be filed on magnetic media or in other machine-readable form shall be the standards adopted by the U.S. Treasury in Regulation Section 301.6011-2 (26 CFR 301.6011-2). This regulation shall apply to returns filed after December 31, 1986.

Cal. Code Regs. Tit. 18, § 18409

1. Change without regulatory effect adding new chapter 2.6 (subchapters 1 through 10) and subchapter 1 (reserved) filed 11-23-98 pursuant to section 100, title 1, California Code of Regulations (Register 98, No. 48).
2. Amendment renumbering former section 19524 to section 18409, including amendment of NOTE, filed 4-24-2006; operative 1-1-2006 pursuant to Revenue and Taxation Code section 19591(b)(2) (Register 2006, No. 17).

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 18409, Revenue and Taxation Code.

1. Change without regulatory effect adding new chapter 2.6 (subchapters 1 through 10) and subchapter 1 (reserved) filed 11-23-98 pursuant to section 100, title 1, California Code of Regulations (Register 98, No. 48).
2. Amendment renumbering former section 19524 to section 18409, including amendment ofNote, filed 4-24-2006; operative 1-1-2006 pursuant to Revenue and Taxation Code section 19591(b)(2) (Register 2006, No. 17).