Revenue and Taxation Code section 17045

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 spouses.

Source: Section 17045, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17045.­ (updated Jan. 1, 2017; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 17045's source at ca​.gov