Revenue and Taxation Code section 18529

If a joint return is made under Section 18522, the period of limitations provided in Section 19057 to 19067, inclusive, on the making of assessments and collecting taxes shall with respect to that return include one year immediately after the date of the filing of the joint return (computed without regard to Section 18528).

Source: Section 18529, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=18529.­ (updated Jun. 16, 1993; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 18529's source at ca​.gov