California Revenue and Taxation Code

§ 18524

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 18524 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 2 · Art. 1

Statute text

View on leginfo.ca.gov

If a joint return is made under Section 18522 after the death of either spouse, the return with respect to the decedent may be made only by his or her executor or administrator.

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.