Rev. & Tax. Code, § 17555 · Chapter 6. Accounting Periods and Methods of Accounting

Rev. & Tax. Code, § 17555

Verbatim from the official edition

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

In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.

Notes and commentary — not statutory text

History

Amended by Stats. 2016, Ch. 50, Sec. 101. (SB 1005) Effective January 1, 2017.

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=17555.
Text hash: sha256 38b2d8ae426754f82686b6d9f01b5d1f526fb2dfb07ce95ef954cf3eb4602eee
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

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.