{"data":{"id":"us-ca/rtc-17045","jurisdiction":"us-ca","citation":"RTC § 17045","heading":"","body":"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.\nFor purposes of this section, a return of a surviving spouse (as defined in Section 17046) shall be treated as a joint return of spouses.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 2. Imposition of Tax [17041. - 17061.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"2097ed0648bff096535a3b93ac9960ab33162b5d01b0f84526752ef1698f7ace","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17043","next":"us-ca/rtc-17046"},"notice":"GroundRules: Original legal text. Not legal advice."}