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California Revenue And Taxation Code Section 18529

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 18529

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If a joint return is made under Section 18522, the period of
limitations provided in Sections 19057 to 19067, inclusive, on the
making of assessments and collecting taxes shall with respect to that
return include one year immediately after the date of the filing of
the joint return (computed without regard to Section 18528).

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Last modified: January 12, 2009