{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17046","citation":"Rev. & Tax. Code, § 17046","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. 1985, Ch. 106, Sec. 126.","effective":null,"html":"<p>For purposes of this part, “surviving spouse” has the same meaning as that term is defined by Section <a href=\"/rtc/2\">2</a>(a) of the Internal Revenue Code.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-17046","source":"California Legislative Information bulk export (pubinfo)"}