GroundRules
RTC § 18524
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
- CHAPTER 2. Returns [18501. - 18677.]
- ARTICLE 1. Individuals and Fiduciaries [18501. - 18572.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON