California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 2. Imposition of Tax |
Section 17046.
Latest version.
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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.
(Amended by Stats. 1985, Ch. 106, Sec. 126.)