Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10. PERSONAL INCOME TAX [17001 - 18181]
( Part 10 added by Stats. 1943, Ch. 659. ) CHAPTER 3. Computation of Taxable Income [17071 - 17307]
( Chapter 3 repealed and added by Stats. 1955, Ch. 939. ) ARTICLE 9. Special Rules for Nonresidents and Part-Year Residents [17301 - 17307]
( Heading of Article 9 amended by Stats. 1984, Ch. 938, Sec. 13.5. ) 17301.
For purposes of this part, in the case of a nonresident or part-year resident, the proper apportionment and allocation of the deductions in computing “taxable income of a nonresident or part-year resident” computed under paragraph (1) of subdivision (i) of Section 17041 with respect to sources of income within and without the state shall be determined under rules and regulations prescribed by the Franchise Tax Board.
(Amended by Stats. 2001, Ch. 920, Sec. 5. Effective January 1, 2002.)