Cal. Code Regs. tit. 2 § 1138.50

Current through Register 2024 Notice Reg. No. 41, October 11, 2024

Section 1138.50

Generally, a "return" includes, but is not limited to all returns required by Section 13501 of the Revenue and Taxation Code, all amended returns required by Section 13503, and the notice required by Section 13504.

Cal. Code Regs. Tit. 2, § 1138.50

1. New article 4 (section 1138.50) and section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Sections 13501, 13503, 13504 & 13516, Revenue and Taxation Code.

1. New article 4 (section 1138.50) and section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)