CA Rev & Tax Code Section 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 may be overcome by satisfactory evidence that the individual is in the State for a temporary or transitory purpose.

Source: Section 17016, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17016..

Last Updated

Aug. 19, 2023

§ 17016’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_17016

Original Source: Section 17016, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17016. (last accessed Aug. 19, 2023).