California Revenue and Taxation Code

§ 17016

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17016Div. 2 · Part 10 · Ch. 1

Statute text

View on leginfo.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.

Legislative history

Repealed and added by Stats. 1955, Ch. 939.