There is a newer version of the California Code
2016 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 2 - Imposition of Tax
Section 17056.
CA Rev & Tax Code § 17056 (2016) What's This?
17056. 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.)
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