California Statutes
§ 17301. — 17301. (Amended by Stats. 2001, Ch. 920, Sec. 5.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 3. CHAPTER 3. Computation of Taxable Income·Art. 9. ARTICLE 9. Special Rules for Nonresidents and Part-Year Residents
For purposes of this part, in the case of a nonresident or part-year resident, the proper apportionment and allocation of the deductions in computing “taxable income of a nonresident or part-year resident” computed under paragraph (1) of subdivision (i) of Section 17041 with respect to sources of income within and without the state shall be determined under rules and regulations prescribed by the Franchise Tax Board.
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California § 17301. (17301. (Amended by Stats. 2001, Ch. 920, Sec. 5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2001, Ch. 920, Sec. 5. Effective January 1, 2002.