California Statutes
§ 17045. — 17045. (Amended by Stats. 2016, Ch. 50, Sec. 97.)
California § 17045.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 2.CHAPTER 2. Imposition of Tax
This text of California § 17045. (17045. (Amended by Stats. 2016, Ch. 50, Sec. 97.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17045. (2026).
Text
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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Legislative History
Amended by Stats. 2016, Ch. 50, Sec. 97. (SB 1005) Effective January 1, 2017.
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Bluebook (online)
California § 17045., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17045..