Cal. Code Regs. tit. 18 § 15103.5
Current through Register 2025 Notice Reg. No. 1, January 3, 2025
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.
NOTE: Reference: Section 15103, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15103.5