California Statutes

§ 18505.6. — 18505.6. (Added by renumbering Section 18503 by Stats. 2000, Ch. 863, Sec. 1.)

California § 18505.6.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.2.PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
Ch. 2.CHAPTER 2. Returns
Art. 1.ARTICLE 1. Individuals and Fiduciaries

This text of California § 18505.6. (18505.6. (Added by renumbering Section 18503 by Stats. 2000, Ch. 863, Sec. 1.)) 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.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 18505.6. (2026).

Text

If an individual is unable to make a return required under Section 18501, the return of that individual shall be made by a duly authorized agent, his or her committee, guardian, fiduciary, or other person charged with the care of the person or property of the individual. The preceding sentence shall not apply in the case of a receiver appointed by authority of law in possession of only a part of the property of an individual.

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Legislative History

Added by renumbering Section 18503 by Stats. 2000, Ch. 863, Sec. 1. Effective January 1, 2001.

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California § 18505.6., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18505.6..