{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17021.5","citation":"Rev. & Tax. Code, § 17021.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-1"}],"history":"Amended by Stats. 1993, Ch. 877, Sec. 7.   Effective October 6, 1993.","effective":"1993-10-06","html":"<p>Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.</p>","text":"Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-17021-5","source":"California Legislative Information bulk export (pubinfo)"}