California Revenue and Taxation Code

§ 17555

RTC § 17555 Effective Jan 1, 2017Div. 2 · Part 10 · Ch. 6

Statute text

In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.

Legislative history

Amended by Stats. 2016, Ch. 50, Sec. 101. (SB 1005) Effective January 1, 2017.