Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18524 — Individuals and Fiduciaries

Cal. Rev. & Tax. Code § 18524

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1993-06-16
Current through
Nov 2, 2026 (California Legislative Counsel)

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 only by his or her executor or administrator.

Citator

Cal. Rev. & Tax. Code § 18524 — Individuals and Fiduciaries is in force in the current edition of the Code, and nothing recorded condemns it.

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 only by his or her executor or administrator.