Revenue and Taxation Code section 18505.6

If an individual is unable to make a return required under Section 18501, the return of that individual shall be made by a duly authorized agent, his or her committee, guardian, fiduciary, or other person charged with the care of the person or property of the individual. The preceding sentence shall not apply in the case of a receiver appointed by authority of law in possession of only a part of the property of an individual.

Source: Section 18505.6, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18505.6. (accessed May 10, 2025).

Last Updated

May 10, 2025

§ 18505.6’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18505.6

Original Source: Section 18505.6, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18505.6. (last accessed May 10, 2025).