§ 17045

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

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

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California Revenue and Taxation Code

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