BlackletterCalifornia law

Revenue and Taxation Code § 17042

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 17042Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 9. Effective October 6, 1993.

Section 2(b) and (c) of the Internal Revenue Code, relating to definitions of head of household and certain married individuals living apart, respectively, shall apply, except as otherwise provided.