California Revenue and Taxation Code 17021 – As used in this part, if the spouses therein referred to are divorced …
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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.)
Terms Used In California Revenue and Taxation Code 17021
- Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2