Cal. RTC § 17301.4

This is the official text of Cal. RTC § 17301.4, 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 “total adjusted gross income” means adjusted gross income for the entire year determined under Section 17072 regardless of source, taking into account paragraph (2) of subdivision (h) of Section 17024.5 and Section 17203.

Status: in_force · Read it on the official government site

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