Revenue and Taxation Code section 17301.5

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.

Source: Section 17301.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17301.5. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 17301.5’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17301.5

Original Source: Section 17301.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17301.5. (last accessed May 10, 2025).