§ 17301.5
33 words·~1 min read·
/ca/revenue-and-taxation-code/17301-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 year determined under Section 17073 regardless of source.