California Legal Codes and Statutes

§ 18509

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

Any fiduciary required to make a return under Section 18505 is subject to all the provisions of Part 10 (commencing with Section 17001) and this part that apply to individuals.

Cite this section

Cal. Rev. & Tax. Code § 18509 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-2-returns/article-1-individuals-and-fiduciaries/section-18509

Other sections in Article 1 - Individuals and Fiduciaries

§ 18501§ 18505§ 18505.3§ 18505.6§ 18506§ 18508§ 18509§ 18510§ 18521§ 18522…§ 18537§ 18542§ 18543§ 18544§ 18551§ 18566§ 18567§ 18570§ 18571§ 18572

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