Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Fee Collection Procedures Law
Chapter 3. Determinations
Article 1. Returns and Payments
Section 55040
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.