Rev. & Tax. Code, § 18522 · Article 1. Individuals and Fiduciaries
Rev. & Tax. Code, § 18522
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If an individual has filed a separate return for a taxable year for which a joint return could have been made by him or her and his or her spouse under Section 18521, and the time prescribed for filing the return for that taxable year has expired, that individual and his or her spouse may nevertheless make a joint return for that taxable year, provided a joint federal income tax return is made under the provisions of Section 6013(b) of the Internal Revenue Code. A joint return filed by the spouses in that case shall constitute the return of the spouses for that taxable year, and all payments, credits, refunds, or other repayments made or allowed with respect to the separate return of either spouse for that taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid.
Notes and commentary — not statutory text
History
Amended by Stats. 2016, Ch. 50, Sec. 103. (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§ionNum=18522.
- Text hash
- sha256 3206d08a99ae641df7856ff7bdc70b1b2ae81cdbe1fcca3f618801edc5407bca
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
Cited by 8 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 18522. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 18523Printed as Section 18522
- Rev. & Tax. Code, § 18524Printed as Section 18522
- Rev. & Tax. Code, § 18526Printed as Section 18522
- Rev. & Tax. Code, § 18527Printed as Section 18522
- Rev. & Tax. Code, § 18528Printed as Section 18522
- Rev. & Tax. Code, § 18529Printed as Section 18522
- Rev. & Tax. Code, § 18530Printed as Section 18522
- Rev. & Tax. Code, § 18531Printed as Section 18522
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.