Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17301.5 — Special Rules for Nonresidents and Part-Year Residents
Cal. Rev. & Tax. Code § 17301.5
- 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 this part, in the case of a nonresident or part-year resident, the term “total taxable income” means taxable income for the entire year determined under Section 17073 regardless of source.
Citator
Cal. Rev. & Tax. Code § 17301.5 — 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 taxable income” means taxable income for the entire year determined under Section 17073 regardless of source.