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

Heading of Article 9 amended by Stats. 1984, Ch. 938, Sec. 13.5.

§§ 17301–17307 · 8 sections

• § 17301 For purposes of this part, in the case of a nonresident or part-year resident, the proper apportionment and allocation of the deductions in computing “taxable…
• § 17301.3 For purposes of this part, in the case of a nonresident or part-year resident, the term “California adjusted gross income” includes each of the following: (a)…
• § 17301.4 For purposes of this part, in the case of a nonresident or part-year resident, the term “total adjusted gross income” means adjusted gross income for the…
• § 17301.5 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…
• § 17302 (a) In the case of a nonresident or part-year resident, the deduction provided by Section 215 of the Internal Revenue Code, relating to alimony, etc.,…
• § 17304 In the case of a nonresident or part-year resident, itemized deductions allowed as a deduction for the taxable year under Section 63 of the Internal Revenue…
• § 17306 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)…
• § 17307 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)…