Section 17301.5.

Cal. Revenue and Taxation Code - RTC § 17301.5.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 17073.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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