In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.
(Amended by Stats. 2016, Ch. 50, Sec. 101. (SB 1005) Effective January 1, 2017.)
Last modified: October 25, 2018