Revenue and Taxation Code section 17021.5

Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.

Source: Section 17021.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17021.5. (accessed Apr. 24, 2025).

Last Updated

Apr. 24, 2025

§ 17021.5’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17021.5

Original Source: Section 17021.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17021.5. (last accessed Apr. 24, 2025).