{"data":{"id":"us-ca/rtc-17016","jurisdiction":"us-ca","citation":"RTC § 17016","heading":"","body":"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.","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":"812360ad0658df9b83311cae6e08ae8fc1bdd9d838128ffa67dccae9ff2e04e7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17015.5","next":"us-ca/rtc-17017"},"notice":"GroundRules: Original legal text. Not legal advice."}