Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17046 — Imposition of Tax
Cal. Rev. & Tax. Code § 17046
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 17046 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.