BlackletterCalifornia law

Revenue and Taxation Code § 17555

CHAPTER 6. Accounting Periods and Methods of Accounting

Current as of September 28, 2026Rev. & Tax. Code, § 17555Official source ↗

Amended by Stats. 2016, Ch. 50, Sec. 101. (SB 1005) Effective January 1, 2017.

In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.