California Revenue and Taxation Code Section 12.2

CA Rev & Tax Code § 12.2 (2017)  

“Spouse” includes “registered domestic partner,” as required by Section 297.5 of the Family Code.

(Added by Stats. 2016, Ch. 50, Sec. 94. (SB 1005) Effective January 1, 2017.)

Last modified: October 25, 2018