Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 20506 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 20506
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1991-10-02
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In the case of an owner-claimant, “household” includes the claimant and all other persons, except bona fide renters, minors, or students (as defined by Section 151(c)(4) of the Internal Revenue Code), whose principal place of residence is the residential dwelling of the claimant. In the case of…
Citator
Cal. Rev. & Tax. Code § 20506 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
In the case of an owner-claimant, “household” includes the claimant and all other persons, except bona fide renters, minors, or students (as defined by Section 151(c)(4) of the Internal Revenue Code), whose principal place of residence is the residential dwelling of the claimant. In the case of a renter-claimant, “household” includes the claimant, his or her spouse, and all other persons who reside on the premises, except renters, minors, or students (as defined by Section 151(c)(4) of the Internal Revenue Code), and owners of the same principal place of residence.