Revenue and Taxation Code section 17954

For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, except as provided in Section 25141, gross income from sources within and without this state shall be allocated and apportioned under rules and regulations prescribed by the Franchise Tax Board.

Source: Section 17954, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17954.­ (updated Jan. 1, 2002; accessed Oct. 27, 2025).

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Verified:
Oct. 27, 2025

§ 17954's source at ca​.gov