California Revenue and Taxation Code

§ 17951

RTC § 17951 Effective Jan 1, 2005Div. 2 · Part 10 · Ch. 11

Statute text

(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.

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Legislative history

Amended by Stats. 2004, Ch. 62, Sec. 1. Effective January 1, 2005.