Cal. Rev. & Tax. Code § 17015.5

Current through the 2023 Legislative Session.

Section 17015.5 - "Part-year resident" defined

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.

(a) Is a resident of this state during a portion of the taxable year.

(b) Is a nonresident of this state during a portion of the taxable year.

Ca. Rev. and Tax. Code § 17015.5

Added by Stats 2001 ch 920 (AB 1115), s 1, eff. 1/1/2002.