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Earlier editions: 2020-112018-112026-09

PART 2. OF CIVIL ACTIONS 307-1062.34›TITLE 14. OF MISCELLANEOUS PROVISIONS 989-1062.34›CHAPTER 8. Declaratory Relief 1060-1062.5

§ 1060.5

California Code of Civil Procedure · 2026-10 edition · updated 2026-10-04 · California

Any individual claiming to be a nonresident of the State of California for the purposes of the Personal Income Tax Law may commence an action in the Superior Court in the County of Sacramento, or in the County of Los Angeles, or in the City and County of San Francisco, against the Franchise Tax Board to determine the fact of his or her residence in this state under the conditions and circumstances set forth in Section 19381 of the Revenue and Taxation Code.

(Amended by Stats. 1996, Ch. 952, Sec. 1. Effective January 1, 1997.)

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California Code of Civil Procedure

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