Cal. RTC § 18529
This is the official text of Cal. RTC § 18529, 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
If a joint return is made under Section 18522, the period of limitations provided in Sections 19057 to 19067, inclusive, on the making of assessments and collecting taxes shall with respect to that return include one year immediately after the date of the filing of the joint return (computed without regard to Section 18528).
Status: in_force · Read it on the official government site
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