Revenue and Taxation Code section 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.”

Source: Section 17021, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17021. (updated Jan. 1, 2017; accessed Sep. 22, 2025).

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Sep. 22, 2025

§ 17021's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17021

Original Source: Section 17021, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17021. (last accessed May 12, 2025).