{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18505.6","citation":"Rev. & Tax. Code, § 18505.6","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 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 2. Returns [18501. - 18677.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-2"},{"name":"ARTICLE 1. Individuals and Fiduciaries [18501. - 18572.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-2/article-1"}],"history":"Added by renumbering Section 18503 by Stats. 2000, Ch. 863, Sec. 1.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>If an individual is unable to make a return required under Section <a href=\"/rtc/18501\">18501</a>, the return of that individual shall be made by a duly authorized agent, his or her committee, guardian, fiduciary, or other person charged with the care of the person or property of the individual. The preceding sentence shall not apply in the case of a receiver appointed by authority of law in possession of only a part of the property of an individual.</p>","text":"If an individual is unable to make a return required under Section 18501, the return of that individual shall be made by a duly authorized agent, his or her committee, guardian, fiduciary, or other person charged with the care of the person or property of the individual. The preceding sentence shall not apply in the case of a receiver appointed by authority of law in possession of only a part of the property of an individual.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/individuals-and-fiduciaries-18505-6","source":"California Legislative Information bulk export (pubinfo)"}