Section 17055 Of Chapter 2. Imposition Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 2.
17055
. (a) Any individual who is a nonresident or a part-year
resident shall be allowed all credits provided under this part
against the "net tax" (as defined by Section 17039), except those
described in subdivision (b) and in Section 17053.5 (relating to the
renter's credit), and Section 18002 (relating to taxes paid to
another state), in the same proportion as the ratio that "taxable
income of a nonresident or part-year resident" computed under
paragraph (1) of subdivision (i) of Section 17041 bears to "total
taxable income" (as defined in Section 17301.5).
(b) Credits allowed under this part which are conditional upon a
transaction occurring wholly within California shall be allowed in
their entirety.