California Statutes
§ 17015.5. — 17015.5. (Added by Stats. 2001, Ch. 920, Sec. 1.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 1. CHAPTER 1. General Provisions and Definitions
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.
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California § 17015.5. (17015.5. (Added by Stats. 2001, Ch. 920, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2001, Ch. 920, Sec. 1. Effective January 1, 2002.