California Revenue and Taxation Code

§ 18526

RTC § 18526 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 2 · Art. 1

Statute text

A joint return may not be made under Section 18522 in any of the following situations:

(a)After the expiration of four years from the last date prescribed by law for filing the return for the taxable year (determined without regard to any extension of time granted to either spouse).

(b)After there has been mailed to either spouse, with respect to the taxable year, a notice of deficiency under Section 19033, if the spouse, as to that notice, files a protest under Section 19041 or appeal under Section 19045.

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Legislative history

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