DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 2. Imposition of Tax 17041-17061

§ 17046

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

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

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California Revenue and Taxation Code

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