ARTICLE 3. General Provisions Applicable to All Persons
Current as of September 28, 2026Rev. & Tax. Code, § 18626Official source ↗
Added by Stats. 1995, Ch. 845, Sec. 1. Effective January 1, 1996.
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.