{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18529","citation":"Rev. & Tax. Code, § 18529","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 Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>If a joint return is made under Section <a href=\"/rtc/18522\">18522</a>, the period of limitations provided in Sections <a href=\"/rtc/19057\">19057</a> to <a href=\"/rtc/19067\">19067</a>, inclusive, on the making of assessments and collecting taxes shall with respect to that return include one year immediately after the date of the filing of the joint return (computed without regard to Section <a href=\"/rtc/18528\">18528</a>).</p>","text":"If a joint return is made under Section 18522, the period of limitations provided in Sections 19057 to 19067, inclusive, on the making of assessments and collecting taxes shall with respect to that return include one year immediately after the date of the filing of the joint return (computed without regard to Section 18528).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/individuals-and-fiduciaries-18529","source":"California Legislative Information bulk export (pubinfo)"}