Section 17021.5.

Cal. Revenue and Taxation Code - RTC § 17021.5.
in effect
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Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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