California Revenue and Taxation Code 17301 – For purposes of this part, in the case of a nonresident or part-year …
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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.)
Terms Used In California Revenue and Taxation Code 17301
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20