Cal. Code Regs. tit. 18 § 15425

Current through Register 2024 Notice Reg. No. 25, June 21, 2024

Section 15425 - Alien Nonresident of United States

The term "alien nonresident of the United States" means any person whose residence is outside the United States and who is not a citizen of the United States.

NOTE: Reference: Section 15425, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 15425