Rev. & Tax. Code, § 17021.5 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 17021.5

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.

Notes and commentary — not statutory text

History

Amended by Stats. 1993, Ch. 877, Sec. 7. Effective October 6, 1993.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17021.5.
Text hash: sha256 c94294d9d728109196888b0126fb2e9b05992a7e43e17f233f4b5f80f4f92719
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 17021.5. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 17054.1Printed as Section 17021.5

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.