Cal. Code Regs. tit. 18 § 13303.5
Current through Register 2024 Notice Reg. No. 21, May 24, 2024
Generally, a married woman has the same residence as her husband, even though she is separated from him. The residence of a minor, ordinarily, is that of the father, or of the mother if the father is deceased. Accordingly, if a man has his residence in California, his wife and minor children, generally, likewise have their residence here.
Cal. Code Regs. Tit. 18, § 13303.5
Note: Reference: Section 13303, Revenue and Taxation Code.