For purposes of this part, in the case of a nonresident or part-year resident, the term “California adjusted gross income” includes each of the following:
(a)For any part of the taxable year during which the…#
(a) For any part of the taxable year during which the taxpayer was a resident of this state (as defined by Section 17014), all items of adjusted gross income, regardless of source.
(b)For any part of the taxable year during which the…#
(b) For any part of the taxable year during which the taxpayer was not a resident of this state, adjusted gross income derived from sources within this state, determined in accordance with Article 9 (commencing with Section 17301) of Chapter 3 and Chapter 11 (commencing with Section 17951).
(Amended by Stats. 2004, Ch. 13, Sec. 3. Effective February 11, 2004.)