Cal. Rev. & Tax. Code § 18626

Current through the 2023 Legislative Session.

Section 18626 - "Return" defined for purposes of criminal penalties in case of fraudulent returns

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.

Ca. Rev. and Tax. Code § 18626

Added by Stats. 1995, Ch. 845, Sec. 1. Effective January 1, 1996.