{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17306","citation":"Rev. & Tax. Code, § 17306","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. 12.   Effective January 1, 2002.","effective":"2002-01-01","html":"<p>In the case of a nonresident or part-year resident, in computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section <a href=\"/rtc/17041\">17041</a>, references to “adjusted gross income” for purposes of computing limitations based upon adjusted gross income, shall mean “California adjusted gross income” (as defined in Section <a href=\"/rtc/17301.3\">17301.3</a>) for the same taxable year without regard to the limitation used pursuant to paragraph (2) of subdivision (h) of Section <a href=\"/rtc/17024.5\">17024.5</a> in computing “total adjusted gross income” (as defined in Section <a href=\"/rtc/17301.4\">17301.4</a>) for that taxable year.</p>","text":"In the case of a nonresident or part-year resident, in computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, references to “adjusted gross income” for purposes of computing limitations based upon adjusted gross income, shall mean “California adjusted gross income” (as defined in Section 17301.3) for the same taxable year without regard to the limitation used pursuant to paragraph (2) of subdivision (h) of Section 17024.5 in computing “total adjusted gross income” (as defined in Section 17301.4) for that taxable year.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/special-rules-for-nonresidents-and-part-year-residents-17306","source":"California Legislative Information bulk export (pubinfo)"}