Cal. RTC § 18527
This is the official text of Cal. RTC § 18527, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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).
Status: in_force · Read it on the official government site
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