Revenue and Taxation Code section 18531

For the purposes of Chapter 9 (commencing with Section 19701) which relates to criminal penalties in the case of fraudulent returns, the term “return” includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under Section 18522 after the filing of the separate return.

Source: Section 18531, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=18531.­ (updated Jun. 16, 1993; accessed Nov. 10, 2025).

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Verified:
Nov. 10, 2025

§ 18531's source at ca​.gov