Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802]
( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) CHAPTER 2. Returns [18501 - 18677]
( Chapter 2 added by Stats. 1993, Ch. 31, Sec. 26. ) ARTICLE 1. Individuals and Fiduciaries [18501 - 18572]
( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) 18526.
A joint return may not be made under Section 18522 in any of the following situations:
(a) After the expiration of four years from the last date prescribed by law for filing the return for the taxable year (determined without regard to any extension of time granted to either spouse).
(b) After there has been mailed to either spouse, with respect to the taxable year, a notice of deficiency under Section
19033, if the spouse, as to that notice, files a protest under Section 19041 or appeal under Section 19045.
(c) After either spouse has commenced a suit in any court for the recovery of any part of the tax for that taxable year.
(d) After either spouse has entered into a closing agreement under Section 19441 with respect to the taxable year.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)