Court Opinions

State Laws

US Code

US Constitution

California Revenue And Taxation Code Section 18528

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 18528

(a) For the purposes of Sections 19057 to 19067, inclusive
(relating to period of limitations upon assessment and collection),
and for the purposes of Section 19131 (relating to delinquent
returns), a joint return made under Section 18522 shall be deemed to
have been filed  as follows:
   (1) Where both spouses filed separate returns prior to making the
joint return, on the date the last separate return was filed (but not
earlier than the last date prescribed by this part for filing the
return of either spouse).
   (2) Where one spouse filed a separate return prior to the making
of the joint return, and the other spouse had eight thousand dollars
($8,000) or less of adjusted gross income from all sources and ten
thousand dollars ($10,000) or less of gross income from all sources
for the taxable year, on the date of the filing of the separate
return (but not earlier than the last date prescribed by this part
for the filing of the separate return).
   (3) Where only one spouse filed a separate return prior to the
making of a joint return and the other spouse had an adjusted gross
income from all sources in excess of eight thousand dollars ($8,000)
or a gross income from all sources in excess of ten thousand dollars
($10,000) for the taxable year, on the date of the filing of the
joint return.
   (b) For purposes of Article 1 (commencing with Section 19301) of
Chapter 6, a joint return made under Section 18522 shall be deemed to
have been filed on the later of the last date prescribed by this
part for filing the return for the taxable year (determined without
regard to any extension of time granted to either spouse) or the date
the later timely filed separate return was filed.

Last modified: January 12, 2009