Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017
 

Revenue and Taxation Code

General Provisions

Section 12.2

12.2. Registered domestic partner. "Spouse" includes "registered domestic partner," as required by Section 297.5 of the Family Code.

History.—Added by Stats. 2016, Ch. 50 (SB 1005), in effect January 1, 2017.

Note.—Section 125 of Stats. 2016, Ch. 50 (SB 1005) provided that it is the intent of the Legislature that the changes made by this act have only technical and nonsubstantive effect. Hence, no change made by this act shall create any new right, duty, or other obligation that did not exist immediately preceding the effective date of this act, or result in the limitation or termination of any right, duty, or other obligation that existed immediately preceding the effective date of this act.