California Statutes
§ 17021. — 17021. (Amended by Stats. 2016, Ch. 50, Sec. 95.)
California·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
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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California § 17021. (17021. (Amended by Stats. 2016, Ch. 50, Sec. 95.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2016, Ch. 50, Sec. 95. (SB 1005) Effective January 1, 2017.