Section 17045 Of Chapter 2. Imposition Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 2.

. In the case of a joint return of a husband and wife 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 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 a husband and wife.