Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17016 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 17016
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Every individual who spends in the aggregate more than nine months of the taxable year within this State shall be presumed to be a resident. The presumption may be overcome by satisfactory evidence that the individual is in the State for a temporary or transitory purpose.
Citator
Cal. Rev. & Tax. Code § 17016 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
Every individual who spends in the aggregate more than nine months of the taxable year within this State shall be presumed to be a resident. The presumption may be overcome by satisfactory evidence that the individual is in the State for a temporary or transitory purpose.