Section 17042.

Cal. Revenue and Taxation Code - RTC § 17042.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.

References

referencesCal. Revenue and Taxation Code - RTC § 2.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements