Chapter 2.6. Administration of Franchise and Income Tax›Subchapter 1. General Provisions
§ 18409. Reporting on Magnetic Media.
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
The standards for determining which returns shall be filed on magnetic media or in other machine-readable form shall be the standards adopted by the U.S. Treasury in Regulation Section 301.6011-2 (26 CFR 301.6011-2). This regulation shall apply to returns filed after December 31, 1986.
Credits
Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 18409, Revenue and Taxation Code.
History
Change without regulatory effect adding new chapter 2.6 (subchapters 1 through 10) and subchapter 1 (reserved) filed 11-23-98 pursuant to section 100, title 1, California Code of Regulations (Register 98, No. 48).
Amendment renumbering former section 19524 to section 18409, including amendment of Note, filed 4-24-2006; operative 1-1-2006 pursuant to Revenue and Taxation Code section 19591(b)(2) (Register 2006, No. 17).
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