GroundRules
RTC § 17016
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.]
Every individual who spends in the aggregate more than nine months of the taxable year within this State shall be presumed to be a resident. The presumption may be overcome by satisfactory evidence that the individual is in the State for a temporary or transitory purpose.
Collected 2026-09-14T05:56:33Z. Source file · JSON