{"data":{"id":"us-ca/rtc-18524","jurisdiction":"us-ca","citation":"RTC § 18524","heading":"","body":"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.","path":["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.]"],"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":"39c227abdc1296b63f09dacb6c92f1d7435f2abb5f1b940ef11ef79e1d3ada23","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18523","next":"us-ca/rtc-18526"},"notice":"GroundRules: Original legal text. Not legal advice."}