Cal. Rev. & Tax. Code § 17056

Imposition of Tax

Amended by Stats. 1983, Ch. 488, Sec. 15

For the purposes of this part, the term “dependents” has the same meaning as that term is defined by Section 152 of the Internal Revenue Code.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.