Code of Civil Procedure section 1060.5

Any individual claiming to be a nonresident of the State of California for the purposes of the Personal Income Tax Law may commence an action in the Superior Court in the County of Sacramento, or in the County of Los Angeles, or in the City and County of San Francisco, against the Franchise Tax Board to determine the fact of his or her residence in this state under the conditions and circumstances set forth in Section 19381 of the Revenue and Taxation Code.

Source: Section 1060.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=CCP§ionNum=1060.­5.­ (updated Jan. 1, 1997; accessed Sep. 7, 2026).

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Verified:
Sep. 7, 2026

§ 1060.5's source at ca​.gov