California · Revenue and Taxation Code - RTC
RTC §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.
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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.
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