Section 18509.

Cal. Revenue and Taxation Code - RTC § 18509.

in effect

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Any fiduciary required to make a return under Section 18505 is subject to all the provisions of Part 10 (commencing with Section 17001) and this part that apply to individuals.

References

referencesCal. Revenue and Taxation Code - RTC § 18505.

referencesCal. Revenue and Taxation Code - RTC § 17001.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026