California Revenue and Taxation Code

§ 18529

RTC § 18529 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 2 · Art. 1

Statute text

If a joint return is made under Section 18522, the period of limitations provided in Sections 19057 to 19067, inclusive, on the making of assessments and collecting taxes shall with respect to that return include one year immediately after the date of the filing of the joint return (computed without regard to Section 18528).

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.