Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 1.: CHAPTER 1. General Provisions and Definitions/§ 17021.
California Statutes

§ 17021. — 17021. (Amended by Stats. 2016, Ch. 50, Sec. 95.)

California § 17021.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 17021. (17021. (Amended by Stats. 2016, Ch. 50, Sec. 95.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17021. (2026).

Text

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.”

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Legislative History

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

Nearby Sections

3
§ 17021.
17021. (Amended by Stats. 2016, Ch. 50, Sec. 95.)
§ 17021.5.
17021.5. (Amended by Stats. 1993, Ch. 877, Sec. 7.)
§ 17021.7.
17021.7. (Amended by Stats. 2007, Ch. 426, Sec. 1.)
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California § 17021., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17021..