“Spouse” includes “registered domestic partner,” as required by Section 297.5 of the Family Code.
(Added by Stats. 2016, Ch. 50, Sec. 94. (SB 1005) Effective January 1, 2017.)
Section 12.2
Rev. & Tax. Code § 12.2, under California Rev. & Tax. Code.
Rev. & Tax. Code § 12.2