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2014 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 1 - General Provisions and Definitions
17021
Universal Citation:
CA Rev & Tax Code § 17021 (2014)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
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As used in this part, if the husband and wife therein referred to are divorced, wherever appropriate to the meaning of this part, the term “wife” shall be read “former wife” and the term “husband” shall be read “former husband.” If the payments described in this part are made by or on behalf of the wife or former wife to the husband or former husband instead of vice versa, wherever appropriate to the meaning of this part, the term “husband” shall be read “wife” and the term “wife” shall be read “husband.”
(Added by Stats. 1955, Ch. 939.)
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