Revenue and Taxation Code section 17555


In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.

Source: Section 17555, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17555.­ (updated Jan. 1, 2017; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 17555's source at ca​.gov