{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17301.5","citation":"Rev. & Tax. Code, § 17301.5","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 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 9. Special Rules for Nonresidents and Part-Year Residents [17301. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-9"}],"history":"Added by Stats. 2001, Ch. 920, Sec. 8.   Effective January 1, 2002.","effective":"2002-01-01","html":"<p>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 <a href=\"/rtc/17073\">17073</a> regardless of source.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/special-rules-for-nonresidents-and-part-year-residents-17301-5","source":"California Legislative Information bulk export (pubinfo)"}