California § 17045 - In the case of a joint return of spouses under Section 18521, the tax imposed by
Full text of California Public Contract Code - PCC § 17045 — In the case of a joint return of spouses under Section 18521, the tax imposed by, with citation guidance and answers to common questions.
§ 17045. In the case of a joint return of spouses under Section 18521, the tax imposed by
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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 17045
What does Public Contract Code - PCC § 17045 cover?
Section 17045 ("In the case of a joint return of spouses under Section 18521, the tax imposed by") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 17045?
A common citation format is "Public Contract Code - PCC § 17045" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 17045 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.