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California Revenue And Taxation Code Section 18527

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 18527

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For the purposes of Article 1 (commencing with Section
19301) of Chapter 6 (relating to refunds and credits), a joint return
made under Section 18522 shall be deemed to have been filed on the
last date prescribed for filing the return for the taxable year
(determined without regard to any extension of time granted to either
spouse).

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Last modified: January 12, 2009