California Statutes
§ 18529. — 18529. (Added by Stats. 1993, Ch. 31, Sec. 26.)
California·Code RTC Revenue 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
If a joint return is made under Section 18522, the period of limitations provided in Sections 19057 to 19067, inclusive, on the making of assessments and collecting taxes shall with respect to that return include one year immediately after the date of the filing of the joint return (computed without regard to Section 18528).
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California § 18529. (18529. (Added by Stats. 1993, Ch. 31, Sec. 26.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.