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

§ 17042

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Section 2(b) and (c) of the Internal Revenue Code, relating to definitions of head of household and certain married individuals living apart, respectively, shall apply, except as otherwise provided.

(Amended by Stats. 1993, Ch. 877, Sec. 9. Effective October 6, 1993.)

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California Revenue and Taxation Code

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