California Revenue and Taxation Code

§ 18621.10

RTC § 18621.10 Effective Jan 1, 2015Div. 2 · Part 10.2 · Ch. 2 · Art. 3

Statute text

(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, that return shall be filed using electronic technology in a form and manner prescribed by the Franchise Tax Board.

(b)For purposes of this section:

(1)“Acceptable return” means any original or amended return that is required to be filed pursuant to Article 2 (commencing with Section 18601), Section 18633, Section 18633.5, or Article 3 (commencing with Section 23771) of Chapter 4 of Part 11, other than the return for unrelated business taxable income required by Section 23771.

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Legislative history

Added by Stats. 2014, Ch. 478, Sec. 5. (AB 2754) Effective January 1, 2015.