California Revenue and Taxation Code

§ 18532

RTC § 18532 Effective Jan 1, 2017Div. 2 · Part 10.2 · Ch. 2 · Art. 1

For the purposes of this article, each of the following shall apply:

(a)The status as spouses of two individuals having taxable years beginning on the same day shall be determined as follows:

(1)If both have the same taxable year, then as of the close of that year.

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Legislative history

Amended by Stats. 2016, Ch. 50, Sec. 106. (SB 1005) Effective January 1, 2017.