California Revenue and Taxation Code

§ 17046

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17046Div. 2 · Part 10 · Ch. 2

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.

Legislative history

Amended by Stats. 1985, Ch. 106, Sec. 126.