California Code of Civil Procedure 1060.5 – Any individual claiming to be a nonresident of the State of …
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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 § 19381 of the Revenue and Taxation Code.
(Amended by Stats. 1996, Ch. 952, Sec. 1. Effective January 1, 1997.)
Terms Used In California Code of Civil Procedure 1060.5
- County: includes "city and county. See California Code of Civil Procedure 17
- State: includes the District of Columbia and the territories when applied to the different parts of the United States, and the words "United States" may include the district and territories. See California Code of Civil Procedure 17