GroundRules
RTC § 17021.5
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]
Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.
Collected 2026-09-14T05:56:33Z. Source file · JSON