{"data":{"id":"us-ca/rtc-17042","jurisdiction":"us-ca","citation":"RTC § 17042","heading":"","body":"Section 2(b) and (c) of the Internal Revenue Code, relating to definitions of head of household and certain married individuals living apart, respectively, 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 2. Imposition of Tax [17041. - 17061.]"],"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":"3aca5758236532648c9a09cba501ada9cfe99c81d6321369829ada424377895a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17041.5","next":"us-ca/rtc-17043"},"notice":"GroundRules: Original legal text. Not legal advice."}