Section 18626 Of Article 3. General Provisions Applicable To All Persons From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 2. >> Article 3.

. For purposes of Chapter 9 (commencing with Section 19701), which relates to criminal penalties in the case of fraudulent returns, the term "return" includes any return filed under this part using electronic technology pursuant to Section 18621.5.