California Statutes
§ 17301.4. — 17301.4. (Added by Stats. 2001, Ch. 920, Sec. 7.)
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 term “total adjusted gross income” means adjusted gross income for the entire year determined under Section 17072 regardless of source, taking into account paragraph (2) of subdivision (h) of Section 17024.5 and Section 17203.
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California § 17301.4. (17301.4. (Added by Stats. 2001, Ch. 920, Sec. 7.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2001, Ch. 920, Sec. 7. Effective January 1, 2002.