California Revenue and Taxation Code Section 17021.5

CA Rev & Tax Code § 17021.5 (2017)  

Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.

(Amended by Stats. 1993, Ch. 877, Sec. 7. Effective October 6, 1993.)

Last modified: October 25, 2018