Section 17045.

Cal. Revenue and Taxation Code - RTC § 17045.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 18521.
referencesCal. Revenue and Taxation Code - RTC § 17041.
referencesCal. Revenue and Taxation Code - RTC § 17046.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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