Home/California/Statutes/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/§ 17046.
California Statutes

§ 17046. — 17046. (Amended by Stats. 1985, Ch. 106, Sec. 126.)

California § 17046.
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 § 17046. (17046. (Amended by Stats. 1985, Ch. 106, Sec. 126.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 17046. (2026).

Text

For purposes of this part, “surviving spouse” has the same meaning as that term is defined by Section 2(a) of the Internal Revenue Code.

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Legislative History

Amended by Stats. 1985, Ch. 106, Sec. 126.
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California § 17046., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17046..