California Revenue and Taxation Code

§ 17014

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17014 Effective Sep 30, 1994Div. 2 · Part 10 · Ch. 1

(a)“Resident” includes:

(1)Every individual who is in this state for other than a temporary or transitory purpose.

(2)Every individual domiciled in this state who is outside the state for a temporary or transitory purpose.

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Legislative history

Amended by Stats. 1994, Ch. 1243, Sec. 4. Effective September 30, 1994.