BlackletterCalifornia law

Revenue and Taxation Code § 17021.5

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 17021.5Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 7. Effective October 6, 1993.

Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.