Notwithstanding Sections 2550 to 2552, inclusive, and Sections 2620 to 2624, inclusive, joint California income tax liabilities may be revised by a court in a proceeding for dissolution of marriage, provided the requirements of § 19006 of the Revenue and Taxation Code are satisfied.

(Added by Stats. 2002, Ch. 374, Sec. 1. Effective January 1, 2003.)

Terms Used In California Family Code 2628

  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Proceeding: includes an action. See California Family Code 110