California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 3. Computation of Taxable Income |
ARTICLE 9. Special Rules for Nonresidents and Part-Year Residents |
Section 17301.5.
Latest version.
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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.
(Added by Stats. 2001, Ch. 920, Sec. 8. Effective January 1, 2002.)