Section 18531.

Cal. Revenue and Taxation Code - RTC § 18531.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 19701.
referencesCal. Revenue and Taxation Code - RTC § 18522.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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