Rev. & Tax. Code, § 18531.5 · Article 1. Individuals and Fiduciaries

Rev. & Tax. Code, § 18531.5

Verbatim from the official edition

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

For purposes of Section 443 of the Internal Revenue Code, where the spouses have different taxable years because of the death of either spouse, the joint return shall be treated as if the taxable years of both spouses ended on the date of the closing of the surviving spouse’s taxable year.

Notes and commentary — not statutory text

History

Amended by Stats. 2016, Ch. 50, Sec. 105. (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=18531.5.
Text hash: sha256 bd707b467e625c0af86655d721e5f0d9aa6137845a1d98c17715c66ba0afaabc
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.