Rev. & Tax. Code, § 18526 · Article 1. Individuals and Fiduciaries
Rev. & Tax. Code, § 18526
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
A joint return may not be made under Section 18522 in any of the following situations:
(a) After the expiration of four years from the last date prescribed by law for filing the return for the taxable year (determined without regard to any extension of time granted to either spouse).
(b) After there has been mailed to either spouse, with respect to the taxable year, a notice of deficiency under Section 19033, if the spouse, as to that notice, files a protest under Section 19041 or appeal under Section 19045.
(c) After either spouse has commenced a suit in any court for the recovery of any part of the tax for that taxable year.
(d) After either spouse has entered into a closing agreement under Section 19441 with respect to the taxable year.
Notes and commentary — not statutory text
History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
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=18526.
- Text hash
- sha256 3ae3eb2e282fa0663cc69020d0d55b32761e2f15f8565a7126551f206efe94fe
- 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
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