{"data":{"id":"us-ca/rtc-17015.5","jurisdiction":"us-ca","citation":"RTC § 17015.5","heading":"","body":"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.\n(a) Is a resident of this state during a portion of the taxable year.\n(b) Is a nonresident of this state during a portion of the taxable year.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"4b691d312c9ccd6ad0d2c110758e6971ccb356829b3d487961fffc11a24bf191","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17015","next":"us-ca/rtc-17016"},"notice":"GroundRules: Original legal text. Not legal advice."}