California § 17304 - In the case of a nonresident or part-year resident, itemized deductions allowed a
Full text of California Public Contract Code - PCC § 17304 — In the case of a nonresident or part-year resident, itemized deductions allowed a, with citation guidance and answers to common questions.
§ 17304. In the case of a nonresident or part-year resident, itemized deductions allowed a
In the case of a nonresident or part-year resident, itemized deductions allowed as a deduction for the taxable year under Section 63 of the Internal Revenue Code, as modified by Section 17073, or the standard deduction (as provided in Section 17073.5), shall be allowed in computing âtaxable income of a nonresident or part-year residentâ in the ratio (not to exceed 1.00) that California adjusted gross income (as defined in Section 17301.3) bears to total adjusted gross income (as defined in Section 17301.4).
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 17304
What does Public Contract Code - PCC § 17304 cover?
Section 17304 ("In the case of a nonresident or part-year resident, itemized deductions allowed a") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 17304?
A common citation format is "Public Contract Code - PCC § 17304" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 17304 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.