California Revenue and Taxation Code

§ 18505

RTC § 18505 Effective Jan 1, 2001Div. 2 · Part 10.2 · Ch. 2 · Art. 1

Statute text

Every fiduciary (except a receiver appointed by authority of law in possession of only a part of the property of an individual) taxable under Part 10 (commencing with Section 17001) shall make a return, which shall contain or be verified by a written declaration that it is made under the penalties of perjury, for any of the following taxpayers for whom he or she acts, stating specifically the items of gross income of the taxpayer and the deductions and credits allowed for the taxable year:

(a)Every individual having an adjusted gross income from all sources in excess of eight thousand dollars ($8,000), if single.

(b)Every individual having an adjusted gross income from all sources in excess of sixteen thousand dollars ($16,000), if married.

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Legislative history

Amended by Stats. 2000, Ch. 863, Sec. 3. Effective January 1, 2001.