{"data":{"id":"us-ca/rtc-17301.5","jurisdiction":"us-ca","citation":"RTC § 17301.5","heading":"","body":"For purposes of this part, in the case of a nonresident or part-year resident, the term “total taxable income” means taxable income for the entire year determined under Section 17073 regardless of source.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 9. Special Rules for Nonresidents and Part-Year Residents [17301. - 17307.]"],"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":"1267951ba4bff92758552f6e5572fb3fb2b59695c21022aaa405a423e9c734b3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17301.4","next":"us-ca/rtc-17302"},"notice":"GroundRules: Original legal text. Not legal advice."}