{"data":{"id":"us-ca/rtc-17046","jurisdiction":"us-ca","citation":"RTC § 17046","heading":"","body":"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.","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":"561d8fc4c0482dbf2d2a21a0160186d589b8ffb83da95e457de71aa410edfea3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17045","next":"us-ca/rtc-17048"},"notice":"GroundRules: Original legal text. Not legal advice."}