Rev. & Tax. Code, § 18532 · Article 1. Individuals and Fiduciaries
Rev. & Tax. Code, § 18532
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For the purposes of this article, each of the following shall apply:
(a) The status as spouses of two individuals having taxable years beginning on the same day shall be determined as follows:
(1) If both have the same taxable year, then as of the close of that year.
(2) If one dies before the close of the taxable year of the other, then as of the time of the death.
(b) An individual who is legally separated from his or her spouse under a decree of divorce, termination of registered domestic partnership, or of separate maintenance shall not be considered as married or in a registered domestic partnership.
(c) If a joint return is made, the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.
Notes and commentary — not statutory text
History
Amended by Stats. 2016, Ch. 50, Sec. 106. (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=18532.
- Text hash
- sha256 96cd53b64bde14e6f39315537f09e4fcf6d34004bf098a27c4fc440c98512409
- 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.