Section 18626.

Cal. Revenue and Taxation Code - RTC § 18626.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.

References

referencesCal. Revenue and Taxation Code - RTC § 19701.
referencesCal. Revenue and Taxation Code - RTC § 18621.5.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements