ARTICLE 3. General Provisions Applicable to All Persons
Article 3 added by Stats. 1993, Ch. 31, Sec. 26.
§§ 18621–18628 · 12 sections
- § 18621 Except as otherwise provided by the Franchise Tax Board and in Section 18621.5, any return, declaration, statement, or other document required to be made under…
- § 18621.5 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic technology shall be in a form as…
- § 18621.7 The Franchise Tax Board shall not approve for electronic filing any proprietary filing software or electronic tax preparation forms that require a taxpayer to…
- § 18621.9 (a) If an income tax return preparer prepared more than 100 timely original individual income tax returns that were filed during any calendar year that began…
- § 18621.10 (a) For taxable years beginning on or after January 1, 2014, if an acceptable return of a business entity was prepared using a tax preparation software, that…
- § 18622 (a) If any item required to be shown on a federal tax return, including any gross income, deduction, penalty, credit, or tax for any year of any taxpayer is…
- § 18622.5 (a) Notwithstanding Section 18622, if any item required to be shown on a federal partnership return, including any partnership-related item, is changed or…
- § 18623 (a) The Franchise Tax Board is authorized to provide, with respect to any amount required to be shown on any return, form, statement, or other document…
- § 18624 (a) Section 6109 of the Internal Revenue Code, relating to identifying numbers, shall apply, except as otherwise provided. (b) Identifying numbers shall be…
- § 18625 An income tax return preparer shall furnish a copy of any state tax return to a taxpayer and retain information in accordance with Section 6107 of the Internal…
- § 18626 For purposes of Chapter 9 (commencing with Section 19701), which relates to criminal penalties in the case of fraudulent returns, the term “return” includes…
- § 18628 (a) Section 6111 of the Internal Revenue Code, relating to disclosure of reportable transactions, applies, except as otherwise provided. (b) (1) Except as…