California Revenue and Taxation Code Section 17016

CA Rev & Tax Code § 17016 (2017)  

Every individual who spends in the aggregate more than nine months of the taxable year within this State shall be presumed to be a resident. The presumption may be overcome by satisfactory evidence that the individual is in the State for a temporary or transitory purpose.

(Repealed and added by Stats. 1955, Ch. 939.)

Last modified: October 25, 2018