There is a newer version of the California Code
2016 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 2 - Imposition of Tax
Section 17046.
CA Rev & Tax Code § 17046 (2016) What's This?
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.)
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