Revenue and Taxation Code § 17301.5

ARTICLE 9. Special Rules for Nonresidents and Part-Year Residents

Current as of September 28, 2026Rev. & Tax. Code, § 17301.5Official source ↗

Added by Stats. 2001, Ch. 920, Sec. 8. Effective January 1, 2002.

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.