REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,ADMINISTRATION OF,FRANCHISE,INCOME TAX,LAWS,CHAPTER,RETURNS,ARTICLE 1,INDIVIDUALS,SECTION,SHALL,RETURN,THE FRANCHISE,TAX,BOARD,GROSS INCOME,SOURCES,CREDITS,YEAR 1,ADJUSTED GROSS INCOME,IN EXCESS,EIGHT,THOUSAND,DOLLARS,SIXTEEN,MARRIED,DOMESTIC PARTNERSHIP,TEN THOUSAND,TWENTY,AMOUNT,THE CASE,C,INTERNAL REVENUE CODE,STANDARD DEDUCTION,CERTAIN,DEPENDENTS,THE STANDARD,DEDUCTION,SECTION B,SPOUSES,SPOUSE,INCOME,JOINT,ARTICLE,FOR ANY,PARAGRAPH,OR 2,SUBDIVISION,PARAGRAPHS,TO 3,ELIGIBLE,CLAIM,CREDIT,INCREASE,QUOTIENT,BY 2,PERCENT,DEPENDENT,FOR EACH,BEGINNING,AFTER JANUARY,THE DEPARTMENT OF,INDUSTRIAL RELATIONS,TRANSMIT,PERCENTAGE CHANGE,CALIFORNIA,CONSUMER PRICE INDEX,FOR ALL,PRIOR,CALENDAR YEAR,THE CURRENT,AUGUST 1,COMPUTE,INFLATION ADJUSTMENT,FACTOR,ADDING,FIGURE,MULTIPLY,DETERMINED,ROUND OFF,ONE DOLLAR,CHANGES,THE ACT,APPLY,TO EACH,EFFECTIVE,JANUARY 1,FIDUCIARY,EXCEPT,RECEIVER,AUTHORITY,LAW,POSSESSION,THE PROPERTY,VERIFIED,WRITTEN,DECLARATION,PERJURY,TAXPAYERS,WHOM,ACTS,THE TAXPAYER,ESTATE,NET INCOME,TRUST,CORPORATION,SECTION 230,ONE HUNDRED DOLLARS,THE NET,DECEDENT,THE YEAR,DEATH,THOSE YEARS,SHOULD,FILED,THE RULES,REGULATIONS,DECEASED,THE RETURN OF,HIS OR HER,EXECUTOR,ADMINISTRATOR,PERSON,PROPERTY OF,AUTHORIZED,AGENT,COMMITTEE,GUARDIAN,CARE,SENTENCE,FILE,UNLESS,IT CHANGES,CHARACTER,ORGANIZATION,PURPOSE,ORGANIZED,METHOD OF OPERATION,THE TRUST,UNRELATED BUSINESS TAXABLE,EXECUTIVE OFFICER,THE 15TH,THE FOURTH,MONTH,CLOSE,JUNE 16,CHAPTER 11,TITLE 11 OF THE UNITED STATES,SUFFICIENT,COMPLIANCE,REQUIREMENTS,STATEMENT,AFFAIRS,THE RETURN,THE BEST OF,BELIEF,TRUE,SUBJECT TO,PROVISIONS,THE RETURNS,ARTICLE 3,PART 11,ACCOMPANYING,FILING,MANNER,THE STATE,EQUALIZATION,REPORT,USE TAX,ACCORDANCE,DAYS,MANNER OF,NOTIFY,COMMENTS,BE INCORPORATED,PAYMENTS,PERSONS,TAX YEAR,REPORTS,TAX RETURN,EQUAL TO,LIABILITY,REPORTED,TRANSFER,INFORMATION,NECESSARY,DATE,WHICHEVER,THE AMENDMENTS,CHAPTER 14,STATUTES,FILING STATUS,FEDERAL,INCOME TAX RETURN,YEAR 2,DETERMINES,THE TAXPAYERS,DEFICIENCY,DOMESTIC PARTNER,THE COUPLE,FILES,DOMESTIC,PARTNERS,NOTWITHSTANDING,THE FAMILY,AS OF,REGISTERED DOMESTIC PARTNER,ACTIVE MEMBER,THE ARMED FORCES,AUXILIARY,BRANCH,ENTIRE,FEDERAL LAW,STATE INCOME TAX,THE STANDARDS,CONDITIONS,LIMITATIONS,RETURN OF,WITH RESPECT TO,PERIOD,EXPIRED,BEGIN,EITHER OR,YEAR OF,ABOVE,EXCEPTION,SURVIVING,FRACTIONAL PART,THE JOINT,THE LAST DAY,BY LAW,ADMINISTRATOR OF,THE MAKING OF,ONE YEAR,MADE IN,CASE,THE SURVIVOR,TAKEN,ACCOUNT,DETERMINING,EXTENT,PAID,ELECTION,THE ELECTION,THE TREATMENT,CHANGED,IN THE MAKING,SITUATIONS,EXPIRATION,THE LAST,NOTICE,PROTEST,APPEAL,SUIT,COURT,RECOVERY,CLOSING,AGREEMENT,ASSESSMENT,COLLECTION,DELINQUENT,THE OTHER,LESS,TIMELY,COLLECTING,IMMEDIATELY,AGGREGATE,NEGLIGENCE,INTENTIONAL,RULES,INTENT,DEFRAUD,TOTAL,COLLECTED,LIEU,ADDITION,FRAUD,EVADE TAX,CHAPTER 9,CRIMINAL,FRAUDULENT,TERM,AS IF,STATUS,DIES,LEGALLY SEPARATED,DECREE,DIVORCE,TERMINATION,SEPARATE MAINTENANCE,AGGREGATE INCOME,THE LIABILITY,JOINT AND SEVERAL,ELECT,SEEK,RELIEF,APPLICATION,LIMIT,COMMUNITY PROPERTY,YEAR B,UNDERSTATEMENT,NO REASON,TAKING,FACTS,CIRCUMSTANCES,HOLD,BENEFITS,BEGUN,INTEREST,WHICH THAT,MEANING,EXCEED,CLAUSE,THE BURDEN OF PROOF,LONGER,MEMBER,HOUSEHOLD,ENDING,ASSETS,SCHEME,INVALID,ACTUAL KNOWLEDGE,SIGNED,ITEM,RISE,DURESS,PROVISION,VALUE,ASSET,MEANS,PROPERTY,RIGHT TO PROPERTY,PRINCIPAL,THE TRANSFER,AVOIDANCE,PAYMENT,SENT,PRESUMED,WRITTEN INSTRUMENT,INCIDENT,BEARS,RATIO,COMPUTING,DISALLOWANCE,TAX IMPOSED,THE ITEM,AS IT,GAVE,BENEFIT,CHILD,TAXPAYER,REQUESTS,EQUITABLE RELIEF,WHETHER,LESS THAN,30 DAYS,NOTIFICATION,ACTION,THE ACTION,APPEALS,AVAILABLE,THE APPEAL,MONTHS,LEVY,PROCEEDING,PROSECUTED,THE DECISION,THE RUNNING,THE COLLECTION,PETITION,SUSPENDED,RULE OF LAW,REQUEST,DECISION,ISSUE,NO CREDIT,THE FACTS,INTENT OF THE LEGISLATURE,CONSTRUING,CROSS,REFERENCED,PROMULGATED,THE SECRETARY,THE TREASURY,DO NOT,CONFLICT,SECTION 5,OCTOBER 10,JOINT AND SEVERAL LIABILITY,LIABILITIES,THE FEDERAL,DOCUMENTATION,SUBSTANTIATE,SUBMITS,LIMITED,ALTERED,CANCELED,RESCINDED,THE OPPORTUNITY,JUDICIAL PROCEEDING,THE INTERNAL REVENUE SERVICE,PENDING,DENY,DISSOLUTION,THE MARRIAGE,DIVISION 3,THE GOVERNMENT,PROCEDURE,RULE,SUBDIVISIONS,EFFECTIVE DATE,COMMUNITY,ACTED,ENTITLED,FAILED,DUE DATE,DERIVED,NATURE,PUBLIC LAW,FORTH,GROUP,PARTNERSHIP,BUSINESS,IN OR,IN CALIFORNIA,TAX RATE,RATES,DISTRIBUTIVE,SHARE,CONSIST,HIGHEST,MARGINAL RATE,PLUS,PARTNER,THE GROUP,OF 1,DETERMINE,THE PARTNERSHIP,EARNED INCOME,BEHALF,THE PARTNER,SHAREHOLDER,REFER TO,SHAREHOLDERS,MEMBERSHIP,ECONOMIC INTEREST,LIMITED LIABILITY COMPANY,LIMITED LIABILITY PARTNERSHIP,FOREIGN,CLASSIFIED,PARTNERSHIP FOR,LIMITED LIABILITY,COMPANIES,PARTNERSHIPS,LIMITED LIABILITY PARTNERSHIPS,SEPTEMBER 30,WAGES,SALARIES,FEES,COMPENSATION,DIRECTOR,ATTENDANCE,BOARD OF DIRECTORS,MEETINGS,STATE,PERFORMED,THE CORPORATION,DESIGN,TAX RETURNS,TO PROVIDE FOR,DESIGNATION,CONTRIBUTIONS,FUNDS,SCHEDULE,ATTACHED,PRIMARY,UNEMPLOYMENT INSURANCE,EMPLOYER,PERSONAL INCOME TAX,BASIS,THE CALENDAR,FISCAL YEAR