Cal. Rev. & Tax. Code § 17021.5

Current through the 2023 Legislative Session.

Section 17021.5 - Applicability of IRC Section 7703

Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 17021.5

Amended by Stats. 1993, Ch. 877, Sec. 7. Effective October 6, 1993.