California Revenue and Taxation Code

§ 19006

RTC § 19006 Effective Jan 1, 2017Div. 2 · Part 10.2 · Ch. 4 · Art. 1

Statute text

(a)The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on the income is liable for the payment of the taxes imposed by Part 10 (commencing with Section 17001) on that income.

(b)Whenever a joint return is filed by spouses, the liability for the tax on the aggregate income is joint and several. The liability may be revised by a court in a proceeding for dissolution of the marriage or for termination of the registered domestic partnership of the spouses, provided:

(1)The order revising tax liability may not relieve a spouse of tax liability on income earned by or subject to the exclusive management and control of the spouse. The liability of the spouse for the tax, penalties, and interest due for the taxable year shall be in the same ratio to total tax, penalties, and interest due for the taxable year as the income earned by or subject to the management and control of the spouse is to total gross income reportable on the return.

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Legislative history

Amended by Stats. 2016, Ch. 50, Sec. 107. (SB 1005) Effective January 1, 2017.