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Cal. Revenue and Taxation Code § 17021

Cal. Revenue and Taxation Code § 17021

California · California Revenue and Taxation Code · Status: effective · Effective 2017-01-01

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Cal. Revenue and Taxation Code § 17021, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920444
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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.”