Section 17015.5.

Latest version.

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 conditions during the same taxable year.

(a) Is a resident of this state during a portion of the taxable year.

(b) Is a nonresident of this state during a portion of the taxable year.

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

                    
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