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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 3. Determinations 55040-55103›ARTICLE 1. Returns and Payments 55040-55046.5

§ 55040

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

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

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California Revenue and Taxation Code

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