California Revenue and Taxation Code 17016 – Every individual who spends in the aggregate more than nine months of …
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Every individual who spends in the aggregate more than nine months of the taxable year within this State shall be presumed to be a resident. The presumption may be overcome by satisfactory evidence that the individual is in the State for a temporary or transitory purpose.
(Repealed and added by Stats. 1955, Ch. 939.)
Terms Used In California Revenue and Taxation Code 17016
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.