GroundRules
RTC § 17015.5
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON