Revenue and Taxation Code § 17045

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 17045Official source ↗

Amended by Stats. 2016, Ch. 50, Sec. 97. (SB 1005) Effective January 1, 2017.

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.