{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55040","citation":"Rev. & Tax. Code, § 55040","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 3. Determinations [55040. - 55103.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-3"},{"name":"ARTICLE 1. Returns and Payments [55040. - 55046.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-3/article-1"}],"history":"Added by Stats. 2002, Ch. 459, Sec. 34.   Effective January 1, 2003.","effective":"2003-01-01","html":"<p>A feepayer shall file a return in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.</p>","text":"A feepayer shall file a return in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-and-payments-55040","source":"California Legislative Information bulk export (pubinfo)"}