Revenue and Taxation Code § 55040
‹ § 55022§ 55041 ›Open in browserleginfo ↗55040.
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.)