Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Fee Collection Procedures Law
Public Resources Code
Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 3. Determinations
Article 1. Returns and Payments
55040. Electronic filing. 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.
History—Added by Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003.