California Statutes
§ 17045. — 17045. (Amended by Stats. 2016, Ch. 50, Sec. 97.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 2. CHAPTER 2. Imposition of Tax
In the case of a joint return of spouses under Section 18521, the tax imposed by Section 17041 shall be twice the tax which would be imposed if the taxable income were cut in one-half.
For purposes of this section, a return of a surviving spouse (as defined in Section 17046) shall be treated as a joint return of spouses.
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California § 17045. (17045. (Amended by Stats. 2016, Ch. 50, Sec. 97.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2016, Ch. 50, Sec. 97. (SB 1005) Effective January 1, 2017.