{"data":{"id":"us-ca/rtc-17021.5","jurisdiction":"us-ca","citation":"RTC § 17021.5","heading":"","body":"Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c94294d9d728109196888b0126fb2e9b05992a7e43e17f233f4b5f80f4f92719","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17021","next":"us-ca/rtc-17021.7"},"notice":"GroundRules: Original legal text. Not legal advice."}