California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 1. General Provisions and Definitions |
Section 17021.5.
Latest version.
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Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 7. Effective October 6, 1993.)