Cal. RTC § 17301.3
This is the official text of Cal. RTC § 17301.3, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
For purposes of this part, in the case of a nonresident or part-year resident, the term “California adjusted gross income” includes each of the following:
(a) For any part of the taxable year during which the taxpayer was a resident of this state (as defined by Section 17014), all items of adjusted gross income, regardless of source.
(b) For any part of the taxable year during which the taxpayer was not a resident of this state, adjusted gross income derived from sources within this state, determined in accordance with Article 9 (commencing with Section 17301) of Chapter 3 and Chapter 11 (commencing with Section 17951).
(a) For any part of the taxable year during which the taxpayer was a resident of this state (as defined by Section 17014), all items of adjusted gross income, regardless of source.
(b) For any part of the taxable year during which the taxpayer was not a resident of this state, adjusted gross income derived from sources within this state, determined in accordance with Article 9 (commencing with Section 17301) of Chapter 3 and Chapter 11 (commencing with Section 17951).
Status: in_force · Read it on the official government site
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