§ 18527
57 words·~1 min read·
/ca/revenue-and-taxation-code/18527A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the purposes of Article 1 (commencing with Section 19301) of Chapter 6 (relating to refunds and credits), a joint return made under Section 18522 shall be deemed to have been filed on the last date prescribed for filing the return for the taxable year (determined without regard to any extension of time granted to either spouse).