Cal. Rev. & Tax. Code § 17021
General Provisions and Definitions
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2017
As of January 1, 2011
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.”
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.”
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.