California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 17001.
  This part is known and may be cited as the “Personal Income Tax Law.”(Repealed and added by Stats. 1955, Ch. 939.)
• Section 17002.
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Repealed and added by Stats. 1955, Ch. 939.)
• Section 17003.
  “Franchise Tax Board” means the Franchise Tax Board described in Part 10, Division 3, Title 2 of the Government Code. “Board” means the State Board...
• Section 17004.
  “Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.(Amended by Stats. 1996, Ch. 952, Sec....
• Section 17005.
  “Individual” means a natural person.(Repealed and added by Stats. 1955, Ch. 939.)
• Section 17006.
  “Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, estate...
• Section 17007.
  “Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.(Amended by Stats. 1994, Ch. 1200, Sec. 51. Effective September 30, 1994.)
• Section 17008.
  “Partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is...
• Section 17008.5.
  Section 7704 of the Internal Revenue Code, relating to certain publicly traded partnerships treated as corporations, shall apply, except as otherwise provided.(a) Section 7704(a) of the...
• Section 17009.
  “Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities...
• Section 17010.
  “Taxable year” means the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no...
• Section 17011.
  “Fiscal year” means an accounting period of 12 months ending on the last day of any month other than December.(Repealed and added by Stats. 1955,...
• Section 17012.
  “Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is...
• Section 17014.
  (a) “Resident” includes:(1) Every individual who is in this state for other than a temporary or transitory purpose.(2) Every individual domiciled in this state who is outside the...
• Section 17015.
  “Nonresident” means every individual other than a resident.(Repealed and added by Stats. 1955, Ch. 939.)
• Section 17015.5.
  For purposes of Part 10.2 (commencing with Section 18401) and this part, the term “part-year resident” means a taxpayer who meets both of the following...
• Section 17016.
  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....
• Section 17017.
  “United States,” when used in a geographical sense, includes the states, the District of Columbia, and the possessions of the United States.(Amended by Stats. 1961,...
• Section 17018.
  “State” includes the District of Columbia, and the possessions of the United States.(Amended by Stats. 1961, Ch. 537.)
• Section 17019.
  “Foreign country” means any jurisdiction other than one embraced within the United States.(Repealed and added by Stats. 1955, Ch. 939.)
• Section 17020.
  “Trade or business” includes the performance of the functions of a public office.(Repealed and added by Stats. 1955, Ch. 939.)
• Section 17020.1.
  For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.(Added...
• Section 17020.2.
  For purposes of this part, the term “transferred basis property” has the same meaning given that term by Section 7701(a)(43) of the Internal Revenue Code,...
• Section 17020.3.
  For purposes of this part, the term “exchanged basis property” has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code,...
• Section 17020.4.
  For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code, except...
• Section 17020.5.
  For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, Section 7701(g)...
• Section 17020.6.
  For purposes of this part:(a) Section 7702 of the Internal Revenue Code, relating to life insurance contracts, shall apply, except as otherwise provided.(b) Section 7702A of the...
• Section 17020.7.
  Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.(Amended by...
• Section 17020.8.
  Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.(Amended by Stats....
• Section 17020.9.
  For purposes of this part, the term “domestic building and loan association” has the same meaning given that term by Section 7701(a)(19) of the Internal...
• Section 17020.11.
  Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, except as otherwise provided.(Amended by Stats. 2003, Ch. 185, Sec. 6....
• Section 17020.12.
  Section 7701(a)(20) of the Internal Revenue Code, relating to definition of “employee,” shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877, Sec. 5....
• Section 17020.13.
  Section 7701(k) of the Internal Revenue Code, relating to treatment of certain amounts paid to charity, shall apply, except as otherwise provided.(Amended by Stats. 1993,...
• Section 17020.15.
  (a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.(b) The phrase “this part” shall be...
• Section 17021.
  As used in this part, if the spouses therein referred to are divorced or their registered domestic partnership has been terminated, wherever appropriate to the...
• Section 17021.5.
  Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877, Sec....
• Section 17021.7.
  (a) (1) For purposes of this part, the domestic partner of the taxpayer shall be treated as the spouse of the taxpayer for purposes of applying only...
• Section 17022.
  The term “military or naval forces of the United States” and the term “armed forces of the United States” each includes all regular and reserve...
• Section 17023.
  The term “counsel for the Franchise Tax Board,” and “Franchise Tax Counsel” as used in this part, means attorney or attorneys appointed or employed by...
• Section 17024.
  The term “Personal Income Tax Law of 1954,” means Part 10 of Division 2 of the Revenue and Taxation Code as enacted by the Statutes...
• Section 17024.5.
  (a) (1) Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of this part,...
• Section 17026.
  This part applies to the taxable income of taxpayers received or accrued on or after January 1, l935.(Added by Stats. 1955, Ch. 939.)
• Section 17028.
  The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed...
• Section 17029.
  The repeal of any provision of the Personal Income Tax Law shall not affect any act done or any right accruing or accrued, or any...
• Section 17029.5.
  (a) The enactment of the act adding this section to the code shall not deprive any taxpayer of any carryover of a credit, excess contribution, or...
• Section 17030.
  For the purpose of applying the Personal Income Tax Law of 1954 or the Personal Income Tax Law as herein enacted to any period, any...
• Section 17031.
  Any provision of this part which refers to the application of any portion of this part to a prior period (or which depends upon the...
• Section 17032.
  Division, part, chapter, article, section and subsection headings contained herein shall not be deemed to govern, limit, modify, or in any manner affect the scope,...
• Section 17033.
  If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reasonably separable from the remaining portions of this part, or...
• Section 17034.
  Unless otherwise specifically provided therein, the provisions of any act:(a) That affect the imposition or computation of taxes, additions to tax, penalties, or the allowance of...
• Section 17035.
  The term “withholding agent” means any person required to deduct and withhold any tax under Section 18662.(Amended by Stats. 1993, Ch. 31, Sec. 2. Effective...
• Section 17036.
  Unless expressly otherwise provided in this part, any notice may be given by first class mail postage prepaid.(Added by Stats. 1972, Ch. 1237.)
• Section 17037.
  Provisions in other codes or general law statutes which are related to this part include all of the following:(a) Chapter 20.6 (commencing with Section 9891) of...
• Section 17038.
  (a) For purposes of this part, unless expressly otherwise provided, for taxable years beginning before January 1, 1984, references to the California Consumer Price Index shall...
• Section 17039.
  (a) Notwithstanding any provision in this part to the contrary, for the purposes of computing tax credits, the term “net tax” means the tax imposed under...
• Section 17039.1.
  Notwithstanding Section 17039 or any other provision in this part to the contrary, the credit allowed by Section 17053.30 (relating to natural heritage) may reduce...
• Section 17039.2.
  (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for each taxable year beginning on or after January...

Last modified: October 22, 2018