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California Revenue And Taxation Code Section 18532

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 18532

For the purposes of this article, each of the following
shall apply:
   (a) The status as husband and wife of two individuals having
taxable years beginning on the same day shall be determined as
follows:
   (1) If both have the same taxable year, then as of the close of
that year.
   (2) If one dies before the close of the taxable year of the other,
then as of the time of the death.
   (b) An individual who is legally separated from his or her spouse
under a decree of divorce or of separate maintenance shall not be
considered as married.
   (c) If a joint return is made, the tax shall be computed on the
aggregate income and the liability with respect to the tax shall be
joint and several.

Last modified: January 12, 2009