{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17015.5","citation":"Rev. & Tax. Code, § 17015.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-1"}],"history":"Added by Stats. 2001, Ch. 920, Sec. 1.   Effective January 1, 2002.","effective":"2002-01-01","html":"<p>For purposes of Part 10.2 (commencing with Section <a href=\"/rtc/18401\">18401</a>) and this part, the term “part-year resident” means a taxpayer who meets both of the following conditions during the same taxable year.</p><p>(a) Is a resident of this state during a portion of the taxable year.</p><p>(b) Is a nonresident of this state during a portion of the taxable year.</p>","text":"For purposes of Part 10.2 (commencing with Section 18401) and this part, the term “part-year resident” means a taxpayer who meets both of the following conditions during the same taxable year. (a) Is a resident of this state during a portion of the taxable year. (b) Is a nonresident of this state during a portion of the taxable year.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-17015-5","source":"California Legislative Information bulk export (pubinfo)"}