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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 1 - General Provisions and Definitions
Section 17021.
Universal Citation:
CA Rev & Tax Code § 17021 (2025)
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17021. 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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