California Code
CHAPTER 2 - Returns
ARTICLE 1 - Individuals and Fiduciaries

Section 18501. - 18501. (a) Every individual taxable under Part 10 (commencing with...

Section 18505. - 18505. Every fiduciary (except a receiver appointed by authority of...

Section 18505.3. - 18505.3. If an individual is deceased, the return of that...

Section 18505.6. - 18505.6. If an individual is unable to make a return...

Section 18506. - 18506. A trust that qualifies under Section 401(a) of the...

Section 18508. - 18508. (a) Returns of an estate, a trust, or an...

Section 18509. - 18509. Any fiduciary required to make a return under Section...

Section 18510. - 18510. (a) (1) (A) The Franchise Tax Board shall revise...

Section 18521. - 18521. (a) (1) Except as otherwise provided in this section,...

Section 18522. - 18522. If an individual has filed a separate return for...

Section 18523. - 18523. If a joint return is made under Section 18522,...

Section 18524. - 18524. If a joint return is made under Section 18522...

Section 18526. - 18526. A joint return may not be made under Section...

Section 18527. - 18527. For the purposes of Article 1 (commencing with Section...

Section 18528. - 18528. (a) For the purposes of Sections 19057 to 19067,...

Section 18529. - 18529. If a joint return is made under Section 18522,...

Section 18530. - 18530. Where the amount shown as the tax by the...

Section 18531. - 18531. For the purposes of Chapter 9 (commencing with Section...

Section 18531.5. - 18531.5. For purposes of Section 443 of the Internal Revenue...

Section 18532. - 18532. For the purposes of this article, each of the...

Section 18533. - 18533. (a) (1) Notwithstanding subdivision (a) and the first sentence...

Section 18534. - 18534. (a) Under regulations prescribed by the Franchise Tax Board,...

Section 18535. - 18535. (a) In lieu of electing nonresident partners filing a...

Section 18536. - 18536. (a) In lieu of electing nonresident directors filing a...

Section 18537. - 18537. (a) For taxable years beginning on or after January...

Section 18542. - 18542. Notwithstanding any other provision of law, the Franchise Tax...

Section 18543. - 18543. For taxable years beginning on or after January 1,...

Section 18551. - 18551. Section 13021 of the Unemployment Insurance Code sets forth...

Section 18566. - 18566. Returns filed under this article on the basis of...

Section 18567. - 18567. (a) (1) The Franchise Tax Board may grant a...

Section 18570. - 18570. (a) In the case of an individual who is...

Section 18571. - 18571. (a) The provisions of Section 7508 of the Internal...

Section 18572. - 18572. (a) Section 7508A of the Internal Revenue Code, relating...