California Revenue and Taxation Code ARTICLE 9 - Special Rules for Nonresidents and Part-Year Residents

• Section 17301.
  For purposes of this part, in the case of a nonresident or part-year resident, the proper apportionment and allocation of the deductions in computing “taxable...
• Section 17301.3.
  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...
• Section 17301.4.
  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...
• Section 17301.5.
  For purposes of this part, in the case of a nonresident or part-year resident, the term “total taxable income” means taxable income for the entire...
• Section 17302.
  In the case of a nonresident or part-year resident, the deduction provided by Section 215 of the Internal Revenue Code, relating to alimony payments, shall...
• Section 17304.
  In the case of a nonresident or part-year resident, itemized deductions allowed as a deduction for the taxable year under Section 63 of the Internal...
• Section 17306.
  In the case of a nonresident or part-year resident, in computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i)...
• Section 17307.
  In the case of a nonresident or part-year resident, in computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i)...

Last modified: October 22, 2018