4075. This article shall not be construed to affect the treatment of spousal support and separate maintenance payments pursuant to Section 71 of the Internal Revenue Code of 1954 (26 U.S.C. Sec. 71).(Added by Stats. 1993, Ch. 219, Sec. 138. Effective January 1, 1994.)
California Legal Code
§ 4075
Source: https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=FAM&division=9.&title=&part=2.&chapter=2.&article=2.· Version 2026