Rev. & Tax. Code, § 18626 · Article 3. General Provisions Applicable to All Persons

Rev. & Tax. Code, § 18626

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

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

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=18626.
Text hash: sha256 e92dd6d17a7c0f523071677e065bce24696aec2a1c5d2012f9255bfcc6e16423
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

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Revenue and Taxation Code

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