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.
Cal. Rev. & Tax. Code § 17301.5
Special Rules for Nonresidents and Part-Year Residents
Added by Stats. 2001, Ch. 920, Sec. 8
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.