California § 17301.4. 17301.4. (Added by Stats. 2001, Ch. 920, Sec. 7.)

California Statutes

§ 17301.4. — 17301.4. (Added by Stats. 2001, Ch. 920, Sec. 7.)

California § 17301.4.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 17301.4. (17301.4. (Added by Stats. 2001, Ch. 920, Sec. 7.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 17301.4. (2026).

Text

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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