Revenue and Taxation Code § 17056

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 17056Official source ↗

Amended by Stats. 1983, Ch. 488, Sec. 15. Effective July 28, 1983.

For the purposes of this part, the term “dependents” has the same meaning as that term is defined by Section 152 of the Internal Revenue Code.