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Section 18532 Of Article 1. Individuals And Fiduciaries From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 2. >> Article 1.
18532
. For the purposes of this article, each of the following
shall apply:
(a) The status as husband and wife of two individuals having taxable years beginning on the same day shall be determined as follows:
(1) If both have the same taxable year, then as of the close of that year.
(2) If one dies before the close of the taxable year of the other, then as of the time of the death.
(b) An individual who is legally separated from his or her spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(c) If a joint return is made, the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.
(a) The status as husband and wife of two individuals having taxable years beginning on the same day shall be determined as follows:
(1) If both have the same taxable year, then as of the close of that year.
(2) If one dies before the close of the taxable year of the other, then as of the time of the death.
(b) An individual who is legally separated from his or her spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(c) If a joint return is made, the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.
