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.
(Amended by Stats. 1983, Ch. 488, Sec. 15. Effective July 28, 1983.)
Section 17056
Rev. & Tax. Code § 17056, under Imposition of Tax.
Rev. & Tax. Code § 17056