Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 6.: CHAPTER 6. Accounting Periods and Methods of Accounting/§ 17555.
California Statutes

§ 17555. — 17555. (Amended by Stats. 2016, Ch. 50, Sec. 101.)

California § 17555.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 6.CHAPTER 6. Accounting Periods and Methods of Accounting

This text of California § 17555. (17555. (Amended by Stats. 2016, Ch. 50, Sec. 101.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Revenue and Taxation Code - RTC Code § 17555. (2026).

Text

In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.

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Legislative History

Amended by Stats. 2016, Ch. 50, Sec. 101. (SB 1005) Effective January 1, 2017.
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California § 17555., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17555..