Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17301.4 — Special Rules for Nonresidents and Part-Year Residents

Cal. Rev. & Tax. Code § 17301.4

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 term “total adjusted gross income” means adjusted gross income for the entire year determined under Section 17072 regardless of source, taking into account paragraph (2) of subdivision (h) of Section 17024.5 and…

Citator

Cal. Rev. & Tax. Code § 17301.4 — 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 term “total adjusted gross income” means adjusted gross income for the entire year determined under Section 17072 regardless of source, taking into account paragraph (2) of subdivision (h) of Section 17024.5 and Section 17203.