Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17301 — Special Rules for Nonresidents and Part-Year Residents
Cal. Rev. & Tax. Code § 17301
- 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 this part, in the case of a nonresident or part-year resident, the proper apportionment and allocation of the deductions in computing “taxable income of a nonresident or part-year resident” computed under paragraph (1) of subdivision (i) of Section 17041 with respect to sources…
Citator
Cal. Rev. & Tax. Code § 17301 — Special Rules for Nonresidents and Part-Year Residents is in force in the current edition of the Code, and nothing recorded condemns it.
For purposes of this part, in the case of a nonresident or part-year resident, the proper apportionment and allocation of the deductions in computing “taxable income of a nonresident or part-year resident” computed under paragraph (1) of subdivision (i) of Section 17041 with respect to sources of income within and without the state shall be determined under rules and regulations prescribed by the Franchise Tax Board.