Section 17046.

Cal. Revenue and Taxation Code - RTC § 17046.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 2.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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