§ 13303.5. Residence of Married Women and Minors.

Source: https://govt.westlaw.com/calregs/Document/IE5EB69C34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Generally, a married woman has the same residence as her husband, even though she is separated from him. The residence of a minor, ordinarily, is that of the father, or of the mother if the father is deceased. Accordingly, if a man has his residence in California, his wife and minor children, generally, likewise have their residence here.

Credits

Note: Reference: Section 13303, Revenue and Taxation Code.