DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 1. General Provisions and Definitions 17001-17039.3

§ 17021

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.”

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

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California Revenue and Taxation Code

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