Home/California/Statutes/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. 7.: CHAPTER 7. Administration of Tax/Art. 3.: ARTICLE 3. Tax Forms/§ 19585.
California Statutes

§ 19585. — 19585. (Added by Stats. 2020, Ch. 230, Sec. 4.)

California § 19585.
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. 7.CHAPTER 7. Administration of Tax
Art. 3.ARTICLE 3. Tax Forms

This text of California § 19585. (19585. (Added by Stats. 2020, Ch. 230, Sec. 4.)) 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 § 19585. (2026).

Text

(a)The Franchise Tax Board shall revise the California resident income tax return to include a space for the taxpayer’s address of their principal residence and their county of principal residence.
(b)For purposes of this section, “county of principal residence” means the county in which the taxpayer has their principal residence on the date that the taxpayer filed their California resident income tax return.
(c)For the purposes of this section, “principal residence” is used in the same manner it is used in Section 121 of Title 26 of the United States Code.

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Related

§ 121
26 U.S.C. § 121

Legislative History

Added by Stats. 2020, Ch. 230, Sec. 4. (SB 592) Effective January 1, 2021.
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California § 19585., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19585..