Section 17015.5.

Cal. Revenue and Taxation Code - RTC § 17015.5.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 18401.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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