Rev. & Tax. Code, § 17055 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 17055
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) An individual who is a nonresident or a part-year resident shall be allowed all credits provided under this part against the “net tax,” as defined by Section 17039, except those described in subdivision (b) and in Section 17053.5, relating to the renter’s credit, and Section 18002, relating to taxes paid to another state, in the same proportion as the ratio that “taxable income of a nonresident or part-year resident” computed under paragraph (1) of subdivision (i) of Section 17041 bears to “total taxable income,” as defined in Section 17301.5.
(b) Credits allowed under this part that are conditional upon a transaction occurring wholly within California and the credit allowed under Section 17052.10 or 17052.11 shall be allowed in their entirety.
Notes and commentary — not statutory text
History
Amended by Stats. 2025, Ch. 17, Sec. 11. (SB 132) Effective June 27, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17055.
- Text hash
- sha256 d52ab91ca9e035eb87b6185171dbc57a0d4970107312c366c3ba149ce65dfc3d
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17039Printed as Section 17039
- Rev. & Tax. Code, § 17041Printed as Section 17041
- Rev. & Tax. Code, § 17052.10Printed as Section 17052.10 or 17052.11
- Rev. & Tax. Code, § 17052.11Printed as Section 17052.10 or 17052.11
- Rev. & Tax. Code, § 17053.5Printed as Section 17053.5
- Rev. & Tax. Code, § 17301.5Printed as Section 17301.5
- Rev. & Tax. Code, § 18002Printed as Section 18002
Cited by 1 provision
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Revenue and Taxation Code
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