CA Rev & Tax Code Section 17046

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.

Source: Section 17046, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17046..

Last Updated

Aug. 19, 2023

§ 17046’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_17046

Original Source: Section 17046, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17046. (last accessed Aug. 19, 2023).