BlackletterCalifornia law

Revenue and Taxation Code § 55040

ARTICLE 1. Returns and Payments

Current as of September 28, 2026Rev. & Tax. Code, § 55040Official source ↗

Added by Stats. 2002, Ch. 459, Sec. 34. Effective January 1, 2003.

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.