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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 2. OTHER TAXES |
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Part 10. PERSONAL INCOME TAX |
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Chapter 2. Imposition of Tax |
Section 17056.
Latest version.
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For the purposes of this part, the term "dependents" has the same meaning as that term is defined by Section 152 of the Internal Revenue Code.
(Amended by Stats. 1983, Ch. 488, Sec. 15. Effective July 28, 1983.)