Taxation
Ca. Tax Lawyer VOLUME 33, ISSUE 1, DECEMBER 2024
Content
- 2023-2024 Executive and Standing Committee Leaders
- A Critique of the Cryptic Rules For Taxing Crypto
- ARE 1031 DROP & SWAP REAL ESTATE EXCHANGES IN JEOPARDY IN CALIFORNIA?
- Committee Quick Points
- Message From the Chair
- Perfecting the Informal Refund Claim (No Malpractice, Please)
- Table of Contents
- The Office of Tax Appeals Sources An Individual Partner's Distributive Share of Partnership Gain Using Corporate Apportionment and Allocation Rules In the Appeal of Smith
- Three Taxation Section Awards Presented At the Annual Tax Conference In Palm Springs In November 2023
- An Overview of the History of California Residency
AN OVERVIEW OF THE HISTORY OF CALIFORNIA RESIDENCY
By Desiree Macedo1
This article focuses primarily on the evolution of the California residency statutes and regulations. While presumptions related to residency and non-residency exist in Revenue and Taxation Code (Rev. and Tax. Code) sections 17014, 17015, and 17016; as well as Cal. Code Regs., Title 18, sections 17014 and 17016, this paper will focus on the origins of what is now Rev. & Tax. Code section 17014.
WHY IS A RESIDENCY DETERMINATION IMPORTANT?
The policy behind California’s personal income taxation of residents is to ensure that individuals, who are physically present in the state enjoying the benefits and protections of its laws and government, contribute to its support, regardless of the source of their income.2