Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17045 — Imposition of Tax
Cal. Rev. & Tax. Code § 17045
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2017-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 17045 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.