{"data":{"id":"us-ca/rtc-17021","jurisdiction":"us-ca","citation":"RTC § 17021","heading":"","body":"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.”","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6320c79b067bd167481cd48a2192a02e0c9c4cee0e658fcb2467ab335a0321ac","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17020.15","next":"us-ca/rtc-17021.5"},"notice":"GroundRules: Original legal text. Not legal advice."}