California Revenue and Taxation Code

§ 18534

RTC § 18534 Effective Oct 10, 1999Div. 2 · Part 10.2 · Ch. 2 · Art. 1

(a)Under regulations prescribed by the Franchise Tax Board, if:

(1)An individual does not file a joint return for any taxable year,

(2)That individual does not include in gross income for that taxable year an item of community income properly includable therein,

…

Legislative history

Amended by Stats. 1999, Ch. 931, Sec. 6. Effective October 10, 1999.