California Revenue and Taxation Code

§ 18533

RTC § 18533 Effective Jan 1, 2011Div. 2 · Part 10.2 · Ch. 2 · Art. 1

Statute text

(a)(1) Notwithstanding subdivision (a) and the first sentence of subdivision (b) of Section 19006:

(A)An individual who has made a joint return may elect to seek relief under the procedures prescribed under subdivision (b), and

(B)If the individual is eligible to elect the application of subdivision (c), the individual may, in addition to any election under subparagraph (A), elect to limit the individual’s liability for any deficiency with respect to the joint return in the manner prescribed under subdivision (c).

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Legislative history

Amended by Stats. 2010, Ch. 318, Sec. 1. (SB 1065) Effective January 1, 2011.