The Division of Property Concerning Debts and Liabilities

In the California Family Code, Division 7, Part 6, deals with the division of property concerning debts and liabilities. Section 2620 states that the debts for which the community estate is liable which are unpaid at the time of trial, or for which the community estate becomes liable after trial, are to be confirmed or divided as provided in this part.

Section 2621 states that debts incurred by either spouse before the date of marriage are to be confirmed without offset to the spouse who incurred the debt.

Section 2622 provides that the debts incurred by either spouse after the date of marriage, but before the date of separation, are to be divided as set forth in law. To the extent that community debts exceed total community and quasi-community assets, the excess of debt is to be assigned as the court deems just and equitable, taking into account factors such as the parties’ relative ability to pay.

Section 2623 specifies that debts incurred by either spouse after the date of separation, but before entry of a judgment of dissolution of marriage or legal separation of the parties, must be confirmed as specified in this section.

Section 2624 says that debts incurred by either spouse after entry of a judgment of dissolution of marriage, but before termination of the parties’ marital status or after entry of a judgment of legal separation of the parties, are to be confirmed without offset to the spouse who incurred the debt.

Section 2625 provides that all separate debts, including those debts incurred by a spouse during marriage and before the date of separation that were not incurred for the benefit of the community, must be confirmed without offset to the spouse who incurred the debt.

Section 2626 specifies that the court has jurisdiction to order reimbursement in cases it deems appropriate for debts paid after separation but before trial.

Section 2627 states that educational loans are to be assigned to the spouse whose act or omission provided the basis for the liability, without offset.

Section 2628 says that joint California income tax liabilities may be revised by a court in a proceeding for dissolution of marriage.