Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18531 — Individuals and Fiduciaries
Cal. Rev. & Tax. Code § 18531
- 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 Chapter 9 (commencing with Section 19701) which relates to criminal penalties in the case of fraudulent returns, the term “return” includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under Section 18522 after the filing…
Citator
Cal. Rev. & Tax. Code § 18531 — Individuals and Fiduciaries is in force in the current edition of the Code, and nothing recorded condemns it.
For the purposes of Chapter 9 (commencing with Section 19701) which relates to criminal penalties in the case of fraudulent returns, the term “return” includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under Section 18522 after the filing of the separate return.