§ 18531
55 words·~1 min read·
/ca/revenue-and-taxation-code/18531A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the purposes of Chapter 9 (commencing with Section 19701) which relates to criminal penalties in the case of fraudulent returns, the term “return” includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under Section 18522 after the filing of the separate return.