Cal. Rev. & Tax. Code § 17045
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 17045