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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 11 - Gross Income of Nonresidents
Section 17954.
Universal Citation: CA Rev & Tax Code § 17954 (2021)
17954.
For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, except as provided in Section 25141, gross income from sources within and without this state shall be allocated and apportioned under rules and regulations prescribed by the Franchise Tax Board.
(Amended by Stats. 2001, Ch. 920, Sec. 23. Effective January 1, 2002.)
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