Section 16721 Of Article 2. Returns From California Revenue And Taxation Code >> Division 2. >> Part 9.5. >> Chapter 2. >> Article 2.

. The return shall contain such information and be in such form as the Controller may prescribe and shall state the amount of tax due under the provisions of this part. The return shall contain, or be verified by, a written declaration that it is made under the penalties of perjury.