Revenue and Taxation Code section 17015.5

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.

Source: Section 17015.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17015.­5.­ (updated Jan. 1, 2002; accessed Jun. 16, 2025).

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§ 17015.5’s source at ca​.gov