California Revenue and Taxation Code Section 17021

CA Rev & Tax Code § 17021 (2017)  

As used in this part, if the spouses therein referred to are divorced or their registered domestic partnership has been terminated, wherever appropriate to the meaning of this part, the term “spouse” shall be read “former spouse.”

(Amended by Stats. 2016, Ch. 50, Sec. 95. (SB 1005) Effective January 1, 2017.)

Last modified: October 25, 2018