Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18527 — Individuals and Fiduciaries
Cal. Rev. & Tax. Code § 18527
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For the purposes of Article 1 (commencing with Section 19301) of Chapter 6 (relating to refunds and credits), a joint return made under Section 18522 shall be deemed to have been filed on the last date prescribed for filing the return for the taxable year (determined without regard to any…
Citator
Cal. Rev. & Tax. Code § 18527 — Individuals and Fiduciaries is in force in the current edition of the Code, and nothing recorded condemns it.
For the purposes of Article 1 (commencing with Section 19301) of Chapter 6 (relating to refunds and credits), a joint return made under Section 18522 shall be deemed to have been filed on the last date prescribed for filing the return for the taxable year (determined without regard to any extension of time granted to either spouse).