Statutes, codes, and regulations
CALIFORNIA CODES
CALIFORNIA REVENUE AND TAXATION CODEDivision 2 - OTHER TAXESPart 10 - PERSONAL INCOME TAXChapter 3 - COMPUTATION OF TAXABLE INCOME
Article 9 - SPECIAL RULES FOR NONRESIDENTS AND PART-YEAR RESIDENTS
Section 17301 - Apportionment and allocation of deduction in computing taxable income of nonresident or part-year resident

Cal. Rev. & Tax. Code § 17301

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Current through the 2023 Legislative Session.
Section 17301 - Apportionment and allocation of deduction in computing taxable income of nonresident or part-year resident

For purposes of this part, in the case of a nonresident or part-year resident, the proper apportionment and allocation of the deductions in computing "taxable income of a nonresident or part-year resident" computed under paragraph (1) of subdivision (i) of Section 17041 with respect to sources of income within and without the state shall be determined under rules and regulations prescribed by the Franchise Tax Board.

Ca. Rev. and Tax. Code § 17301

Amended by Stats 2001 ch 920 (AB 1115), s 5, eff. 1/1/2002.