Revenue and Taxation Code section 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 any return filed under this part using electronic technology pursuant to Section 18621.5.

Source: Section 18626, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18626. (accessed May 12, 2025).

18621
18621.5
18621.7
18621.9
18621.10
18622
18622.5
18623
18624
18625
18626
18628

Last Updated

May 12, 2025

§ 18626’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18626

Original Source: Section 18626, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18626. (last accessed May 12, 2025).