Section 17301.5 Of Article 9. Special Rules For Nonresidents And Part-year Residents From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 3. >> Article 9.

. For purposes of this part, in the case of a nonresident or part-year resident, the term "total taxable income" means taxable income for the entire year determined under Section 17073 regardless of source.