Rev. & Tax. Code, § 17951 · Chapter 11. Gross Income of Nonresidents
Rev. & Tax. Code, § 17951
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of nonresident taxpayers the gross income includes only the gross income from sources within this state.
(b) Notwithstanding subdivision (a), the gross income of a nonresident taxpayer does not include income not subject to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2) by operation of the following federal laws:
(1) Section 11108 of Title 46, United States Code, relating to compensation for the performance of duties of certain merchant seamen.
(2) Section 11502 of Title 49, United States Code, relating to compensation of an employee of a rail carrier.
(3) Section 14503 of Title 49, United States Code, relating to compensation of an employee of a motor carrier.
(4) Section 40116 of Title 49, United States Code, relating to the pay of an employee of an air carrier.
(5) Section 571 of Title 50, Appendix, United States Code, relating to military compensation of service members.
Notes and commentary — not statutory text
History
Amended by Stats. 2004, Ch. 62, Sec. 1. Effective January 1, 2005.
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=17951.
- Text hash
- sha256 de51235434ee083a720091776cc57c2ba7d517307e9dbf92aa1d9898b71faf36
- 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.
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 17951. Each shows the citation as that text prints it.
Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.