DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 2. Imposition of Tax 17041-17061

§ 17056

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

For the purposes of this part, the term “dependents” has the same meaning as that term is defined by Section 152 of the Internal Revenue Code.

(Amended by Stats. 1983, Ch. 488, Sec. 15. Effective July 28, 1983.)

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California Revenue and Taxation Code

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