{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17555","citation":"Rev. & Tax. Code, § 17555","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 6. Accounting Periods and Methods of Accounting [17551. - 17570.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-6"}],"history":"Amended by Stats. 2016, Ch. 50, Sec. 101.   (SB 1005)   Effective January 1, 2017.","effective":"2017-01-01","html":"<p>In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.</p>","text":"In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/accounting-periods-and-methods-of-accounting-17555","source":"California Legislative Information bulk export (pubinfo)"}