California Statutes
§ 19585. — 19585. (Added by Stats. 2020, Ch. 230, Sec. 4.)
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. 7. CHAPTER 7. Administration of Tax·Art. 3. ARTICLE 3. Tax Forms
(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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California § 19585. (19585. (Added by Stats. 2020, Ch. 230, Sec. 4.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 121
26 U.S.C. § 121
Legislative History
Added by Stats. 2020, Ch. 230, Sec. 4. (SB 592) Effective January 1, 2021.