California § 17951 - For purposes of computing
Full text of California Public Contract Code - PCC § 17951 — For purposes of computing, with citation guidance and answers to common questions.
§ 17951. For purposes of computing
(a) For purposes of computing âtaxable income of a nonresident or part-year residentâ under paragraph (1) of subdivision (i) of Section 17041, in the case of nonresident taxpayers the gross income includes only the gross income from sources within this state. (b) Notwithstanding subdivision (a), the gross income of a nonresident taxpayer does not include income not subject to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2) by operation of the following federal laws: (1) Section 11108 of Title 46, United States Code, relating to compensation for the performance of duties of certain merchant seamen. (2) Section 11502 of Title 49, United States Code, relating to compensation of an employee of a rail carrier. (3) Section 14503 of Title 49, United States Code, relating to compensation of an employee of a motor carrier. (4) Section 40116 of Title 49, United States Code, relating to the pay of an employee of an air carrier. (5) Section 571 of Title 50, Appendix, United States Code, relating to military compensation of service members.
Frequently Asked Questions About California § 17951
What does Public Contract Code - PCC § 17951 cover?
Section 17951 ("For purposes of computing") 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 § 17951?
A common citation format is "Public Contract Code - PCC § 17951" (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 § 17951 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.