Article 1 - INDIVIDUALS AND FIDUCIARIES

Section 18501 - Individual return
Section 18503 - [Renumbered]
Section 18504 - [Repealed]
Section 18505 - Fiduciary's return
Section 18505.3 - Return of deceased individual
Section 18505.6 - Individual unable to make return
Section 18506 - Trust's return
Section 18507 - [Repealed]
Section 18508 - Returns of estate, trust, or estate of individual under Chapter 7 or 11 made by fiduciary
Section 18509 - Laws applicable to fiduciary
Section 18510 - Revision of returns to allow person to report and pay qualified use tax
Section 18511 - [Repealed]
Section 18521 - Filing status
Section 18522 - Joint return
Section 18523 - Effect of making joint return
Section 18524 - Joint return made after death of either spouse
Section 18526 - Situations in which joint return may not be made
Section 18527 - Filing date of joint return for purposes of refunds and credits
Section 18528 - Filing date of joint return for purposes of period of limitations upon assessment and collection
Section 18529 - Period of limitation on making of assessments and collecting tax if joint return made
Section 18530 - Amount shown as tax on joint return exceeds aggregate of amounts shown as tax on separate return of each spouse
Section 18531 - "Return" defined for purposes of statutes relating to criminal penalties in case of fraudulent returns
Section 18531.5 - Different taxable years because of death of either spouse
Section 18532 - Status as spouses
Section 18533 - Election to seek relief by individual who has made joint return; election to limit liability for deficiency with respect to joint return
Section 18534 - Relief from liability; disallowance of benefits of community property law
Section 18535 - Group return for one or more electing nonresident partners
Section 18536 - Group return by corporation for one or more electing nonresident individuals who receive compensation for director services
Section 18537 - [Effective until 12/1/2026] Nonresident alien group return
Section 18542 - Designation of contributions for specified funds
Section 18543 - Taxpayers to indicate interest in no-cost or low-cost health care coverage
Section 18544 - Authority for Franchise Tax Board to collect donations to Life California
Section 18547 - [Renumbered]
Section 18551 - Requirements for employer required to withhold personal income tax on wages
Section 18552 - [Renumbered]
Section 18566 - Calendar year; fiscal year
Section 18567 - Extensions
Section 18570 - Extensions for individual serving as member of U.S. armed forces beyond boundaries of United States
Section 18571 - Applicability of IRC Section 7508
Section 18572 - Applicability of IRC Section 7508A