Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12.2 — GENERAL PROVISIONS
Cal. Rev. & Tax. Code § 12.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2017-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Spouse” includes “registered domestic partner,” as required by Section 297.5 of the Family Code.
Citator
Cal. Rev. & Tax. Code § 12.2 — GENERAL PROVISIONS is in force in the current edition of the Code, and nothing recorded condemns it.
“Spouse” includes “registered domestic partner,” as required by Section 297.5 of the Family Code.