Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 11.: CHAPTER 11. Gross Income of Nonresidents/§ 17954.
California Statutes

§ 17954. — 17954. (Amended by Stats. 2001, Ch. 920, Sec. 23.)

California § 17954.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 11.CHAPTER 11. Gross Income of Nonresidents

This text of California § 17954. (17954. (Amended by Stats. 2001, Ch. 920, Sec. 23.)) 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 § 17954. (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Newman v. Franchise Tax Board
208 Cal. App. 3d 972 (California Court of Appeal, 1989)
7 case citations

Legislative History

Amended by Stats. 2001, Ch. 920, Sec. 23. Effective January 1, 2002.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 17954., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17954..