{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17056","citation":"Rev. & Tax. Code, § 17056","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. 1983, Ch. 488, Sec. 15.   Effective July 28, 1983.","effective":"1983-07-28","html":"<p>For the purposes of this part, the term “dependents” has the same meaning as that term is defined by Section 152 of the Internal Revenue Code.</p>","text":"For the purposes of this part, the term “dependents” has the same meaning as that term is defined by Section 152 of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-17056","source":"California Legislative Information bulk export (pubinfo)"}