Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 7. Effective October 6, 1993.)
Section 17021.5
Rev. & Tax. Code § 17021.5, under General Provisions and Definitions.
Rev. & Tax. Code § 17021.5