(a) The Franchise Tax Board shall revise the California resident income tax return to include a space for the taxpayerâs address of their principal residence and their county of principal residence. (b) For purposes of this section, âcounty of principal residenceâ means the county in which the taxpayer has their principal residence on the date that the taxpayer filed their California resident income tax return. (c) For the purposes of this section, âprincipal residenceâ is used in the same manner it is used in Section 121 of Title 26 of the United States Code.
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