Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Fee Collection Procedures Law
Revenue and Taxation 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.