Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10. PERSONAL INCOME TAX [17001 - 18181]
( Part 10 added by Stats. 1943, Ch. 659. ) CHAPTER 2. Imposition of Tax [17041 - 17061]
( Chapter 2 repealed and added by Stats. 1955, Ch. 939. ) 17042.
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.)