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§ 18409. Reporting on Magnetic Media.

18 CA ADC § 18409Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 3. Franchise Tax Board
Chapter 2.6. Administration of Franchise and Income Tax
Subchapter 1. General Provisions
18 CCR § 18409
§ 18409. Reporting on Magnetic Media.
Currentness
The standards for determining which returns shall be filed on magnetic media or in other machine-readable form shall be the standards adopted by the U.S. Treasury in Regulation Section 301.6011-2 (26 CFR 301.6011-2). This regulation shall apply to returns filed after December 31, 1986.

Credits

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 18409, Revenue and Taxation Code.
History
1. Change without regulatory effect adding new chapter 2.6 (subchapters 1 through 10) and subchapter 1 (reserved) filed 11-23-98 pursuant to section 100, title 1, California Code of Regulations (Register 98, No. 48).
2. Amendment renumbering former section 19524 to section 18409, including amendment of Note, filed 4-24-2006; operative 1-1-2006 pursuant to Revenue and Taxation Code section 19591(b)(2) (Register 2006, No. 17).
This database is current through 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 18, § 18409, 18 CA ADC § 18409
End of Document