California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 2. Imposition of Tax |
Section 17042.
Latest version.
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Section 2(b) and (c) of the Internal Revenue Code, relating to definitions of head of household and certain married individuals living apart, respectively, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 9. Effective October 6, 1993.)