{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17042","citation":"Rev. & Tax. Code, § 17042","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 2. Imposition of Tax [17041. - 17061.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-2"}],"history":"Amended by Stats. 1993, Ch. 877, Sec. 9.   Effective October 6, 1993.","effective":"1993-10-06","html":"<p>Section <a href=\"/rtc/2\">2</a>(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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-17042","source":"California Legislative Information bulk export (pubinfo)"}