CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Assembly Bill
No. 3208

Introduced by Assembly Member Brough

February 21, 2020

An act to amend Section 17015 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 3208, as introduced, Brough. Personal income tax.
The Personal Income Tax Law imposes a tax on the entire taxable income of a resident taxpayer, provides for a specified treatment of the income of nonresidents, and provides, among other things, that specified definitions govern the construction of that law.
This bill would make a nonsubstantive change to those provisions.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 17015 of the Revenue and Taxation Code is amended to read:

17015.
 “Nonresident” means every an individual other than a resident.