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.
Cal. Rev. & Tax. Code § 17046
Imposition of Tax
Amended by Stats. 1985, Ch. 106, Sec. 126.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.