Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17954 — Gross Income of Nonresidents
Cal. Rev. & Tax. Code § 17954
- 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 computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, except as provided in Section 25141, gross income from sources within and without this state shall be allocated and apportioned under rules and regulations…
Citator
Cal. Rev. & Tax. Code § 17954 — Gross Income of Nonresidents is in force in the current edition of the Code, and nothing recorded condemns it.
For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, except as provided in Section 25141, gross income from sources within and without this state shall be allocated and apportioned under rules and regulations prescribed by the Franchise Tax Board.