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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 1 - General Provisions and Definitions
Section 17015.5.
Universal Citation: CA Rev & Tax Code § 17015.5 (2021)
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 conditions during the same taxable year.
(a) Is a resident of this state during a portion of the taxable year.
(b) Is a nonresident of this state during a portion of the taxable year.
(Added by Stats. 2001, Ch. 920, Sec. 1. Effective January 1, 2002.)
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