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§ 17016. Presumption of Residence.


Barclays Official California Code of Regulations Currentness
Title 18. Public Revenues
Division 3. Franchise Tax Board
Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12-31-54)
Subchapter 1. General Provisions and Definitions
18 CCR § 17016
§ 17016. Presumption of Residence.
If an individual spends in the aggregate more than nine months of any taxable year in this State it will be presumed that he is a resident of this State. The presumption is not conclusive but may be overcome by satisfactory evidence that he is in the State for temporary or transitory purposes only. It does not follow, however, that a person is not a resident simply because he does not spend nine months of a particular taxable year in this State. On the contrary, a person may be a resident even though not in the State during any portion of the year.
Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 17016, Revenue and Taxation Code.
1. Renumbering of former Section 17014-17016(e) to Section 17016 filed 8-24-83; effective thirtieth day thereafter (Register 83, No. 35).
This database is current through 1/14/22 Register 2022, No. 2
18 CCR § 17016, 18 CA ADC § 17016
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