California Revenue and Taxation Code ARTICLE 3 - General Provisions Applicable to All Persons

• Section 18621.
  Except as otherwise provided by the Franchise Tax Board and in Section 18621.5, any return, declaration, statement, or other document required to be made under...
• Section 18621.5.
  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic technology shall be in a form...
• Section 18621.7.
  The Franchise Tax Board shall not approve for electronic filing any proprietary filing software or electronic tax preparation forms that require a taxpayer to consent...
• Section 18621.9.
  (a) If an income tax return preparer prepared more than 100 timely original individual income tax returns that were filed during any calendar year that began...
• Section 18621.10.
  (a) For taxable years beginning on or after January 1, 2014, if an acceptable return of a business entity was prepared using a tax preparation software,...
• Section 18622.
  (a) If any item required to be shown on a federal tax return, including any gross income, deduction, penalty, credit, or tax for any year of...
• Section 18623.
  (a) The Franchise Tax Board is authorized to provide, with respect to any amount required to be shown on any return, form, statement, or other document...
• Section 18624.
  (a) Section 6109 of the Internal Revenue Code, relating to identifying numbers, shall apply, except as otherwise provided.(b) Identifying numbers shall be required on state tax returns,...
• Section 18625.
  An income tax return preparer shall furnish a copy of any state tax return to a taxpayer and retain information in accordance with Section 6107...
• Section 18626.
  For purposes of Chapter 9 (commencing with Section 19701), which relates to criminal penalties in the case of fraudulent returns, the term “return” includes any...
• Section 18628.
  (a) Section 6111 of the Internal Revenue Code, relating to disclosure of reportable transactions, applies, except as otherwise provided.(b) (1) Except as provided in subdivision (e), a material...

Last modified: October 22, 2018