Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18505.6 — Individuals and Fiduciaries

Cal. Rev. & Tax. Code § 18505.6

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2001-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

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 agent, his or her committee, guardian, fiduciary, or other person charged with the care of the person or property of the individual. The preceding sentence…

Citator

Cal. Rev. & Tax. Code § 18505.6 — Individuals and Fiduciaries is in force in the current edition of the Code, and nothing recorded condemns it.

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 agent, his or her committee, guardian, fiduciary, or other person charged with the care of the person or property of the individual. The preceding sentence shall not apply in the case of a receiver appointed by authority of law in possession of only a part of the property of an individual.