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. (accessed May 26, 2025).

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Last Updated

May 12, 2025

§ 17555’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17555

Original Source: Section 17555, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17555. (last accessed May 12, 2025).