California Revenue & Tax Code Section 17014

California Resident Definition from Our San Diego Tax Attorneys

California residents face some of the nation's highest income tax rates. Individuals and businesses may try to skirt the issue, but the state has constructed a strict definition of California residency. Your failure to understand your legal rights and options can result in additional taxes owed, which could have been minimized with proper legal counsel from a San Diego business tax lawyer.

At Milikowsky Tax Law, our San Diego tax attorneys are well versed in California law and have challenged California Franchise Tax Board on this precise issue involving California Revenue and Tax Code Section 17014 and the definition of a California “resident.” The law is as follows:

California resident includes:

  • Individuals who are in California for reasons other than temporary or transitory purposes
  • Individuals domiciled in California who are outside of the state for temporary reasons

​​​​​​​​​​​​​​Temporary or transitory purposes outside of California are considered while the individual:

  • Holds elective office in the US government
  • Is employed by an elective officer in the legislative branch of the US government
  • Holds an appointive office in the executive branch of the US government, other than the armed forces or the United States Foreign Service

If you are a resident of California, you continue to be a resident even if you temporarily leave the state.

However, if you are domiciled in California but have left the state for at least 546 consecutive days, under an employment-related contract you will be considered outside of California for other reasons other than “temporary”.

Contact our experienced San Diego business tax lawyers today for your legal tax questions regarding California Revenue & Tax Code § 17014 or any of your other California tax matters. We offer a free initial case consultation to all prospective clients!


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