§ 17045
60 words·~1 min read·
/ca/revenue-and-taxation-code/17045A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.