Rev. & Tax. Code, § 17954 · Chapter 11. Gross Income of Nonresidents

Rev. & Tax. Code, § 17954

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, except as provided in Section 25141, gross income from sources within and without this state shall be allocated and apportioned under rules and regulations prescribed by the Franchise Tax Board.

Notes and commentary — not statutory text

History

Amended by Stats. 2001, Ch. 920, Sec. 23. Effective January 1, 2002.

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&sectionNum=17954.
Text hash: sha256 e067e84808b221139e64d8e2b5d1338ab76b4d8bdd33574b5112dfb7097be592
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Revenue and Taxation Code

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