Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17021 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 17021
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2017-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.”
Citator
Cal. Rev. & Tax. Code § 17021 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
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.”