California Legal Codes and Statutes

§ 17021.5

Amended by Stats. 1993, Ch. 877, Sec. 7. Effective October 6, 1993.

Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 17021.5 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-1-general-provisions-and-definitions/section-17021.5

Other sections in Chapter 1 - General Provisions and Definitions

§ 17001§ 17002§ 17003§ 17004§ 17005§ 17006§ 17007§ 17008§ 17008.5§ 17009…§ 17035§ 17036§ 17037§ 17038§ 17039§ 17039.1§ 17039.2§ 17039.3§ 17039.4§ 17039.5

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