California Revenue and Taxation Code

§ 17021

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17021 Effective Jan 1, 2017Div. 2 · Part 10 · Ch. 1

Statute text

View on leginfo.ca.gov

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.”

Legislative history

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