California Revenue and Taxation Code ARTICLE 1 - Individuals and Fiduciaries

• Section 18501.
  (a) Every individual taxable under Part 10 (commencing with Section 17001) shall make a return to the Franchise Tax Board, stating specifically the items of the...
• Section 18505.
  Every fiduciary (except a receiver appointed by authority of law in possession of only a part of the property of an individual) taxable under Part...
• Section 18505.3.
  If an individual is deceased, the return of that individual required under Section 18501 shall be made by his or her executor, administrator, or other...
• Section 18505.6.
  If an individual is unable to make a return required under Section 18501, the return of that individual shall be made by a duly authorized...
• Section 18506.
  A trust that qualifies under Section 401(a) of the Internal Revenue Code and which is exempt is not required to file a return unless it...
• Section 18508.
  (a) Returns of an estate, a trust, or an estate of an individual under Chapter 7 or Chapter 11 of Title 11 of the United States...
• Section 18509.
  Any fiduciary required to make a return under Section 18505 is subject to all the provisions of Part 10 (commencing with Section 17001) and this...
• Section 18510.
  (a) (1) (A) The Franchise Tax Board shall revise the returns required to be filed pursuant to this article, Article 2 (commencing with Section 18601), Section 18633, Section...
• Section 18521.
  (a) (1) Except as otherwise provided in this section, an individual shall use the same filing status that he or she used on his or her federal...
• Section 18522.
  If an individual has filed a separate return for a taxable year for which a joint return could have been made by him or her...
• Section 18523.
  If a joint return is made under Section 18522, any election (other than the election to file a separate return) made by either spouse in...
• Section 18524.
  If a joint return is made under Section 18522 after the death of either spouse, the return with respect to the decedent may be made...
• Section 18526.
  A joint return may not be made under Section 18522 in any of the following situations:(a) After the expiration of four years from the last date...
• Section 18527.
  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...
• 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...
• Section 18529.
  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...
• Section 18530.
  Where the amount shown as the tax by the spouses on a joint return made under Section 18522 exceeds the aggregate of the amounts shown...
• Section 18531.
  For the purposes of Chapter 9 (commencing with Section 19701) which relates to criminal penalties in the case of fraudulent returns, the term “return” includes...
• Section 18531.5.
  For purposes of Section 443 of the Internal Revenue Code, where the spouses have different taxable years because of the death of either spouse, the...
• Section 18532.
  For the purposes of this article, each of the following shall apply:(a) The status as spouses of two individuals having taxable years beginning on the same...
• Section 18533.
  (a) (1) Notwithstanding subdivision (a) and the first sentence of subdivision (b) of Section 19006:(A) An individual who has made a joint return may elect to seek relief...
• Section 18534.
  (a) Under regulations prescribed by the Franchise Tax Board, if:(1) An individual does not file a joint return for any taxable year,(2) That individual does not include in...
• Section 18535.
  (a) In lieu of electing nonresident partners filing a return pursuant to Section 18501, the Franchise Tax Board may, pursuant to requirements and conditions set forth...
• Section 18536.
  (a) In lieu of electing nonresident directors filing a return pursuant to Section 18501, the Franchise Tax Board may, pursuant to requirements and conditions set forth...
• Section 18542.
  Notwithstanding any other provision of law, the Franchise Tax Board may design tax returns to provide for the designation of contributions to specified funds, as...
• Section 18551.
  Section 13021 of the Unemployment Insurance Code sets forth requirements for the filing of returns and payment of tax by every employer required to withhold...
• Section 18566.
  Returns filed under this article on the basis of the calendar year shall be filed on or before the 15th day of April following the...
• Section 18567.
  (a) (1)  The Franchise Tax Board may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by Part 10...
• Section 18570.
  (a) In the case of an individual who is serving as a member of the armed forces of the United States or any auxiliary branch thereof,...
• Section 18571.
  (a) The provisions of Section 7508 of the Internal Revenue Code, relating to time for performing certain acts postponed by reason of service in a combat...
• Section 18572.
  (a) Section 7508A of the Internal Revenue Code, relating to postponement of certain tax-related deadlines, shall apply, except as otherwise provided.(b) Section 7508A of the Internal Revenue...

Last modified: October 22, 2018