CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]

Chapter 1 repealed and added by Stats. 1955, Ch. 939.

§§ 17001–17039.6 · 61 sections

§ 17001 This part is known and may be cited as the “Personal Income Tax Law.”
§ 17002 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
§ 17003 “Franchise Tax Board” means the Franchise Tax Board described in Part 10, Division 3, Title 2 of the Government Code. “Board” means the State Board of…
§ 17004 “Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.
§ 17005 “Individual” means a natural person.
§ 17006 “Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary…
§ 17007 “Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.
§ 17008 “Partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial…
§ 17008.5 Section 7704 of the Internal Revenue Code, relating to certain publicly traded partnerships treated as corporations, shall apply, except as otherwise provided.…
§ 17009 “Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and…
§ 17010 “Taxable year” means the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been…
§ 17011 “Fiscal year” means an accounting period of 12 months ending on the last day of any month other than December.
§ 17012 “Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under…
§ 17014 (a) “Resident” includes: (1) Every individual who is in this state for other than a temporary or transitory purpose. (2) Every individual domiciled in this…
§ 17015 “Nonresident” means every individual other than a resident.
§ 17015.5 For purposes of Part 10.2 (commencing with Section 18401) and this part, the term “part-year resident” means a taxpayer who meets both of the following…
§ 17016 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…
§ 17017 “United States,” when used in a geographical sense, includes the states, the District of Columbia, and the possessions of the United States.
§ 17018 “State” includes the District of Columbia, and the possessions of the United States.
§ 17019 “Foreign country” means any jurisdiction other than one embraced within the United States.
§ 17020 “Trade or business” includes the performance of the functions of a public office.
§ 17020.1 For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.
§ 17020.2 For purposes of this part, the term “transferred basis property” has the same meaning given that term by Section 7701(a)(43) of the Internal Revenue Code,…
§ 17020.3 For purposes of this part, the term “exchanged basis property” has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code, except…
§ 17020.4 For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code,…
§ 17020.5 For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, Section 7701(g) of the Internal…
§ 17020.6 For purposes of this part: (a) Section 7702 of the Internal Revenue Code, relating to life insurance contracts, shall apply, except as otherwise provided. (b)…
§ 17020.7 Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as…
§ 17020.8 Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise…
§ 17020.9 For purposes of this part, the term “domestic building and loan association” has the same meaning given that term by Section 7701(a)(19) of the Internal…
§ 17020.11 Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, except as otherwise provided.
§ 17020.12 (a) For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5…
§ 17020.13 Section 7701(k) of the Internal Revenue Code, relating to treatment of certain amounts paid to charity, shall apply, except as otherwise provided.
§ 17020.15 (a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided. (b) The phrase…
§ 17021 As used in this part, if the spouses therein referred to are divorced or their registered domestic partnership has been terminated, wherever appropriate to the…
§ 17021.5 Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.
§ 17021.7 (a) (1) For purposes of this part, the domestic partner of the taxpayer shall be treated as the spouse of the taxpayer for purposes of applying only Sections…
§ 17022 The term “military or naval forces of the United States” and the term “armed forces of the United States” each includes all regular and reserve components of…
§ 17023 The term “counsel for the Franchise Tax Board,” and “Franchise Tax Counsel” as used in this part, means attorney or attorneys appointed or employed by the…
§ 17024 The term “Personal Income Tax Law of 1954,” means Part 10 of Division 2 of the Revenue and Taxation Code as enacted by the Statutes 1943, Chapter 659, and as…
§ 17024.5 (a) (1) Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for…
§ 17026 This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935.
§ 17028 The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed…
§ 17029 The repeal of any provision of the Personal Income Tax Law shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or…
§ 17029.5 (a) The enactment of the act adding this section to the code shall not deprive any taxpayer of any carryover of a credit, excess contribution, or loss to which…
§ 17030 For the purpose of applying the Personal Income Tax Law of 1954 or the Personal Income Tax Law as herein enacted to any period, any reference in either such…
§ 17031 Any provision of this part which refers to the application of any portion of this part to a prior period (or which depends upon the application to a prior…
§ 17032 Division, part, chapter, article, section and subsection headings contained herein shall not be deemed to govern, limit, modify, or in any manner affect the…
§ 17033 If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reasonably separable from the remaining portions of this part,…
§ 17034 Unless otherwise specifically provided therein, the provisions of any act: (a) That affect the imposition or computation of taxes, additions to tax, penalties,…
§ 17035 The term “withholding agent” means any person required to deduct and withhold any tax under Section 18662.
§ 17036 Unless expressly otherwise provided in this part, any notice may be given by first class mail postage prepaid.
§ 17037 Provisions in other codes or general law statutes which are related to this part include all of the following: (a) Chapter 20.6 (commencing with Section 9891)…
§ 17038 (a) For purposes of this part, unless expressly otherwise provided, for taxable years beginning before January 1, 1984, references to the California Consumer…
§ 17039 (a) Notwithstanding any provision in this part to the contrary, for the purposes of computing tax credits, the term “net tax” means the tax imposed under…
§ 17039.1 Notwithstanding Section 17039 or any other provision in this part to the contrary, the credit allowed by Section 17053.30 (relating to natural heritage) may…
§ 17039.2 (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for each taxable year beginning on or after…
§ 17039.3 (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for taxpayers not required to be included in a…
§ 17039.4 (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for taxpayers not required to be included in a…
§ 17039.5 (a) (1) For taxable years beginning on or after January 1, 2024, and before January 1, 2030, a taxpayer may make an election to receive an annual refundable…
§ 17039.6 (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for taxpayers not required to be included in a…