Cal. Rev. & Tax. Code § 17045
Imposition of Tax
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2017
As of January 1, 2011
In the case of a joint return of a husband and wife 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 half.
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 a husband and wife.
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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.