{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16721","citation":"Rev. & Tax. Code, § 16721","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5"},{"name":"CHAPTER 2. Imposition of the Tax [16710. - 16734.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-2"},{"name":"ARTICLE 2. Returns [16720. - 16722.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-2/article-2"}],"history":"Added by Stats. 1977, Ch. 1079.","effective":null,"html":"<p>The return shall contain such information and be in such form as the Controller may prescribe and shall state the amount of tax due under the provisions of this part.</p><p>The return shall contain, or be verified by, a written declaration that it is made under the penalties of perjury.</p>","text":"The return shall contain such information and be in such form as the Controller may prescribe and shall state the amount of tax due under the provisions of this part. The return shall contain, or be verified by, a written declaration that it is made under the penalties of perjury.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-16721","source":"California Legislative Information bulk export (pubinfo)"}