Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17304 — Special Rules for Nonresidents and Part-Year Residents
Cal. Rev. & Tax. Code § 17304
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2002-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In the case of a nonresident or part-year resident, itemized deductions allowed as a deduction for the taxable year under Section 63 of the Internal Revenue Code, as modified by Section 17073, or the standard deduction (as provided in Section 17073.5), shall be allowed in computing “taxable…
Citator
Cal. Rev. & Tax. Code § 17304 — Special Rules for Nonresidents and Part-Year Residents is in force in the current edition of the Code, and nothing recorded condemns it.
In the case of a nonresident or part-year resident, itemized deductions allowed as a deduction for the taxable year under Section 63 of the Internal Revenue Code, as modified by Section 17073, or the standard deduction (as provided in Section 17073.5), shall be allowed in computing “taxable income of a nonresident or part-year resident” in the ratio (not to exceed 1.00) that California adjusted gross income (as defined in Section 17301.3) bears to total adjusted gross income (as defined in Section 17301.4).