California Revenue and Taxation Code

§ 18501

RTC § 18501 Effective Jan 1, 2017Div. 2 · Part 10.2 · Ch. 2 · Art. 1

Statute text

(a)Every individual taxable under Part 10 (commencing with Section 17001) shall make a return to the Franchise Tax Board, stating specifically the items of the individual’s gross income from all sources and the deductions and credits allowable, if the individual has any of the following for the taxable year:

(1)An adjusted gross income from all sources in excess of eight thousand dollars ($8,000), if single.

(2)An adjusted gross income from all sources in excess of sixteen thousand dollars ($16,000), if married or in a registered domestic partnership.

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Legislative history

Amended by Stats. 2016, Ch. 50, Sec. 102. (SB 1005) Effective January 1, 2017.