California Revenue and Taxation Code

§ 18510

RTC § 18510 Effective Jan 1, 2018Div. 2 · Part 10.2 · Ch. 2 · Art. 1

Statute text

(a)(1) (A) The Franchise Tax Board shall revise the returns required to be filed pursuant to this article, Article 2 (commencing with Section 18601), Section 18633, Section 18633.5, and Article 3 (commencing with Section 23771) of Chapter 4 of Part 11, and the accompanying instructions for filing those returns, in a form and manner approved by the State Board of Equalization, to allow a person to report and pay qualified use tax in accordance with Section 6452.1 and subparagraph (B).

(B)The returns and instructions shall require the following:

(i)That a taxpayer enter a number on the use tax line of the personal income tax return.

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Legislative history

Amended by Stats. 2017, Ch. 563, Sec. 1. (AB 1593) Effective January 1, 2018.