California Revenue and Taxation Code 19585 – (a) The Franchise Tax Board shall revise the California resident …
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(a) The Franchise Tax Board shall revise the California resident income tax return to include a space for the taxpayer’s address of their principal residence and their county of principal residence.
(b) For purposes of this section, “county of principal residence” means the county in which the taxpayer has their principal residence on the date that the taxpayer filed their California resident income tax return.
Terms Used In California Revenue and Taxation Code 19585
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
(c) For the purposes of this section, “principal residence” is used in the same manner it is used in Section 121 of Title 26 of the United States Code.
(Added by Stats. 2020, Ch. 230, Sec. 4. (SB 592) Effective January 1, 2021.)