RELATED CODES, RULES AND REGS
...Revenue and Taxation Code
§12.2 Spouse includes registered domestic partner
§63 Interspousal transfers
§63.1 Transfers of real property between parents and their children
§69.5 Persons over 55 or severely and permanently disabled eligible for homeowner's exemption; transfer of base year value to replacement dwelling
§6479.5 Definitions
§7099.1 Federally authorized tax practitioner and attorney-client privilege
§11927 Deed, instrument or writing purporting to transfer, divide or allocate property
§17021.7 Where domestic partner treated as spouse of taxpayer
§17042 Head of household defined
§17046 Surviving spouse defined
§17052.6 Credit against net tax
§17054 Tax credits for personal and dependent exemptions
§17054.1 Tax credit reduction
§17054.5 Credit; qualified individual; computation
§17056 "Dependents"
§17152 Effect of federal filing status; sale of principal residence
§17154 Modification of IRC sec. 132(j)(8)
§17201 Application of Internal Revenue Code provisions relating to itemized deduction
§17202.5 [Repealed] IRS 162 trade or business expenses, modified for armed forces reservists
§17501.5 Econ Growth and Tax Relief Reconciliation Act amendments to IRC provisions; application to distributions
§17501.7 Econ Growth and Tax Relief Reconciliation Act amendments to IRC provisions; application to trustee-trustee transfers
§18402.5 Marital status: determination: time
§18402.9 Joint returns: understatement of taxable income: relief
§18521 Filing status
§18532 Date of determination of marital status
§18533 Innocent Spouse Rule: California
§18621.5 Electronic filing, document form and declaration; electronic imaging, traditional medium
§18622 Change in or correction to federal tax items; report and amended state return within six months
§19005 Payment to Franchise Tax Board; form of remittances
§19006 Revision of Calif. income tax liability for protection of innocent spouse
§19116 Suspension of interest, penalty or additional amount for FTB's failure to timely notify
§19270 FTB and DCSS interagency agreement re collection of support delinquencies and FIDMS
§19271 Referral of child support delinquencies to FTB
§19271.6 Financial Institution Match System relating to past-due support obligors
§19275 References within specified part of Rev. & Tax. Code
§19276 Article in effect until CCSAS operational, etc.
§19285.1 Parent Locator Service: Franchise Tax Board's cooperation with
§19401.5 Repealed
§19542 Disclosure of information from filed returns, documents, is misdemeanor
§19548 Disclosure of information to Parent Locator Service
§19701.5 Forging spouse's signature
§21028 Federally authorized tax practitioner and attorney-client privilege