Article 1 - Individuals and Fiduciaries
- Section 18501 - Returns, Married Couples
- Section 18505-1 - Fiduciary Returns
- Section 18505-2 - Return by Guardian or Committee
- Section 18505-3 - Return by Receiver
- Section 18505-4 - Time for Filing Returns of Decedents, and Returns for Year in Which an Estate is Closed or a Trust Terminated
- Section 18522 - Joint Return After Filing Separate Returns
- Section 18523 - Effect on Joint Return of Elections Made in Separate Returns
- Section 18526 - When Joint Return May Not be Made
- Section 18530 - Penalties Imposed when Amount on Joint Return Exceeds Amounts on Separate Returns
- Section 18566 - Time for Filing Returns
- Section 18567 - Automatic Extension of Time for Filing Returns by Individuals, Fiduciaries, and Partnerships