Chapter 8. Declaratory Relief - California Code of Civil Procedure Section 1060.5

1060.5.  Any individual claiming to be a nonresident of the State of
California for the purposes of the Personal Income Tax Law may
commence an action in the Superior Court in the County of Sacramento,
or in the County of Los Angeles, or in the City and County of San
Francisco, against the Franchise Tax Board to determine the fact of
his or her residence in this state under the conditions and
circumstances set forth in Section 19381 of the Revenue and Taxation
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Last modified: February 16, 2015