California Legal Codes and Statutes

§ 17046

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

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.

Cite this section

Cal. Rev. & Tax. Code § 17046 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-2-imposition-of-tax/section-17046

Other sections in Chapter 2 - Imposition of Tax

§ 17041§ 17041.5§ 17042§ 17043§ 17045§ 17046§ 17048§ 17049§ 17052§ 17052.1…§ 17054§ 17054.1§ 17054.5§ 17054.7§ 17055§ 17056§ 17057.5§ 17058§ 17059.2§ 17061

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