California Revenue and Taxation Code

§ 17045

RTC § 17045 Effective Jan 1, 2017Div. 2 · Part 10 · Ch. 2

Statute 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.

Legislative history

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