California Revenue and Taxation Code

§ 17015.5

RTC § 17015.5 Effective Jan 1, 2002Div. 2 · Part 10 · Ch. 1

Statute text

For purposes of Part 10.2 (commencing with Section 18401) and this part, the term “part-year resident” means a taxpayer who meets both of the following conditions during the same taxable year.

(a)Is a resident of this state during a portion of the taxable year.

(b)Is a nonresident of this state during a portion of the taxable year.

Legislative history

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