{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17954","citation":"Rev. & Tax. Code, § 17954","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 11. Gross Income of Nonresidents [17951. - 17955.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-11"}],"history":"Amended by Stats. 2001, Ch. 920, Sec. 23.   Effective January 1, 2002.","effective":"2002-01-01","html":"<p>For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section <a href=\"/rtc/17041\">17041</a>, except as provided in Section <a href=\"/rtc/25141\">25141</a>, gross income from sources within and without this state shall be allocated and apportioned under rules and regulations prescribed by the Franchise Tax Board.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/gross-income-of-nonresidents-17954","source":"California Legislative Information bulk export (pubinfo)"}