California Revenue and Taxation Code Section 17056

CA Rev & Tax Code § 17056 (2017)  

For the purposes of this part, the term “dependents” has the same meaning as that term is defined by Section 152 of the Internal Revenue Code.

(Amended by Stats. 1983, Ch. 488, Sec. 15. Effective July 28, 1983.)

Last modified: October 25, 2018