BlackletterCalifornia law

Revenue and Taxation Code § 17016

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 17016Official source ↗

Repealed and added by Stats. 1955, Ch. 939.

Every individual who spends in the aggregate more than nine months of the taxable year within this State shall be presumed to be a resident. The presumption may be overcome by satisfactory evidence that the individual is in the State for a temporary or transitory purpose.