California Revenue and Taxation Code 19583 – The Franchise Tax Board shall, in preparing tax forms, include the …
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The Franchise Tax Board shall, in preparing tax forms, include the following statement adjacent to the signature line of any income tax return required to be filed by a married individual:
“It is unlawful to forge a spouse‘s signature.”
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
Terms Used In California Revenue and Taxation Code 19583
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
