Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17015.5 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 17015.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2002-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For purposes of Part 10.2 (commencing with Section 18401) and this part, the term “part-year resident” means a taxpayer who meets both of the following conditions during the same taxable year.
Citator
Cal. Rev. & Tax. Code § 17015.5 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
For purposes of Part 10.2 (commencing with Section 18401) and this part, the term “part-year resident” means a taxpayer who meets both of the following conditions during the same taxable year.
(a) Is a resident of this state during a portion of the taxable year.
(b) Is a nonresident of this state during a portion of the taxable year.