Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10. PERSONAL INCOME TAX [17001 - 18181]
( Part 10 added by Stats. 1943, Ch. 659. ) CHAPTER 2. Imposition of Tax [17041 - 17061]
( Chapter 2 repealed and added by Stats. 1955, Ch. 939. ) 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.
(Amended by Stats. 1985, Ch. 106, Sec. 126.)