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.
Cal. Rev. & Tax. Code § 55040
Returns and Payments
Known as the Fee Collection Procedures Law
The act spans §§ 55001–55381 (118 sections).
Added by Stats. 2002, Ch. 459, Sec. 34
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.