Revenue and Taxation Code section 18524

If a joint return is made under Section 18522 after the death of either spouse, the return with respect to the decedent may be made only by his or her executor or administrator.

Source: Section 18524, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18524. (updated Jun. 16, 1993; accessed Nov. 3, 2025).

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Verified:
Nov. 3, 2025

§ 18524's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18524

Original Source: Section 18524, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18524. (last accessed May 12, 2025).