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.”
Cal. Rev. & Tax. Code § 17021
General Provisions and Definitions
Known as the Personal Income Tax Law
The act spans §§ 17001–17039 (60 sections).
Amended by Stats. 2016, Ch. 50, Sec. 95
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.