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DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 1. General Provisions and Definitions 17001-17039.2

§ 17015.5

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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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California Revenue and Taxation Code

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