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Cal. Revenue and Taxation Code § 17046

Cal. Revenue and Taxation Code § 17046

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 17046, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920477
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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.