{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18531","citation":"Rev. & Tax. Code, § 18531","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>For the purposes of Chapter 9 (commencing with Section <a href=\"/rtc/19701\">19701</a>) which relates to criminal penalties in the case of fraudulent returns, the term “return” includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under Section <a href=\"/rtc/18522\">18522</a> after the filing of the separate return.</p>","text":"For the purposes of Chapter 9 (commencing with Section 19701) which relates to criminal penalties in the case of fraudulent returns, the term “return” includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under Section 18522 after the filing of the separate return.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/individuals-and-fiduciaries-18531","source":"California Legislative Information bulk export (pubinfo)"}