§ 17016
46 words·~1 min read·
/ca/revenue-and-taxation-code/17016A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.