Cal. Rev. & Tax. Code § 17301.5

Current through the 2023 Legislative Session.
Section 17301.5 - "Total taxable income" defined

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.

Ca. Rev. and Tax. Code § 17301.5

Added by Stats 2001 ch 920 (AB 1115), s 8, eff. 1/1/2002.