Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17021.5 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 17021.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-10-06
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 17021.5 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.