Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19585 — Tax Forms

Cal. Rev. & Tax. Code § 19585

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2021-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) The Franchise Tax Board shall revise the California resident income tax return to include a space for the taxpayer’s address of their principal residence and their county of principal residence.

Citator

Cal. Rev. & Tax. Code § 19585 — Tax Forms is in force in the current edition of the Code, and nothing recorded condemns it.

(a) The Franchise Tax Board shall revise the California resident income tax return to include a space for the taxpayer’s address of their principal residence and their county of principal residence.

(b) For purposes of this section, “county of principal residence” means the county in which the taxpayer has their principal residence on the date that the taxpayer filed their California resident income tax return.

(c) For the purposes of this section, “principal residence” is used in the same manner it is used in Section 121 of Title 26 of the United States Code.