California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 17016

Official textleginfo.legislature.ca.gov

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.

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Nearby sections (25 sections)
  1. 17005
  2. 17006
  3. 17007
  4. 17008
  5. 17008.5
  6. 17009
  7. 17010
  8. 17011
  9. 17012
  10. 17014
  11. 17015
  12. 17015.5
  13. 17016
  14. 17017
  15. 17018
  16. 17019
  17. 17020
  18. 17020.6
  19. 17020.8
  20. 17020.9
  21. 17020.12
  22. 17020.15
  23. 17020.2
  24. 17020.3
  25. 17020.5
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