{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17045","citation":"Rev. & Tax. Code, § 17045","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 2. Imposition of Tax [17041. - 17061.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-2"}],"history":"Amended by Stats. 2016, Ch. 50, Sec. 97.   (SB 1005)   Effective January 1, 2017.","effective":"2017-01-01","html":"<p>In the case of a joint return of spouses under Section <a href=\"/rtc/18521\">18521</a>, the tax imposed by Section <a href=\"/rtc/17041\">17041</a> shall be twice the tax which would be imposed if the taxable income were cut in one-half.</p><p>For purposes of this section, a return of a surviving spouse (as defined in Section <a href=\"/rtc/17046\">17046</a>) shall be treated as a joint return of spouses.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-17045","source":"California Legislative Information bulk export (pubinfo)"}