(a) (1) There shall be imposed for each taxable year upon the entire taxable income of every resident of this state who is not a part-year resident, except the head of a household as defined in Section 17042, taxes in the following amounts and at the following rates upon the amount of taxable income computed for the taxable year as if the resident were a resident of this state for the entire taxable year and for all prior taxable years for any carryover items, deferred income, suspended losses, or suspended deductions: If the taxable income is: The tax is: Not over $3,650 1% of the taxable income Over $3,650 but not over $8,650 $36.50 plus 2% of the excess over $3,650 Over $8,650 but not over $13,650 $136.50 plus 4% of the excess over $8,650 Over $13,650 but not over $18,950 $336.50 plus 6% of the excess over $13,650 Over $18,950 but not over $23,950 $654.50 plus 8% of the excess over $18,950 Over $23,950 $1,054.50 plus 9.3% of the excess over $23,950 (2) For taxable years beginning on or after January 1, 2009, and before January 1, 2011, the percentages specified in the table in paragraph (1) shall be increased by adding 0.25 percent to each percentage. (b) (1) There shall be imposed for each taxable year upon the taxable income of every nonresident or part-year resident, except the head of a household as defined in Section 17042, a tax as calculated in paragraph (2). (2) The tax imposed under paragraph (1) shall be calculated by multiplying the âtaxable income of a nonresident or part-year resident,â as defined in subdivision (i), by a rate (expressed as a percentage) equal to the tax computed under subdivision (a) on the entire taxable income of the nonresident or part-year resident as if the nonresident or part-year resident were a resident of this state for the taxable year and as if the nonresident or part-year resident were a resident of this state for all prior taxable years for any carryover items, deferred income, suspended losses, or suspended deductions, divided by the amount of that income. (c) (1) There shall be imposed for each taxable year upon the entire taxable income of every resident of this state who is not a part-year resident for that taxable year, when the resident is the head of a household, as defined in Section 17042, taxes in the following amounts and at the following rates upon the amount of taxable income computed for the taxable year as if the resident were a resident of the state for the entire taxable year and for all prior taxable years for carryover items, deferred income, suspended losses, or suspended deductions: If the taxable income is: The tax is: Not over $7,300 1% of the taxable income Over $7,300 but not over $17,300 $73 plus 2% of the excess over $7,300 Over $17,300 but not over $22,300 $273 plus 4% of the excess over $17,300 Over $22,300 but not over $27,600 $473 plus 6% of the excess over $22,300 Over $27,600 but not over $32,600 $791 plus 8% of the excess over $27,600 Over $32,600 $1,191 plus 9.3% of the excess over $32,600 (2) For taxable years beginning on or after January 1, 2009, and before January 1, 2011, the percentages specified in the table in paragraph (1) shall be increased by adding 0.25 percent to each percentage. (d) (1) There shall be imposed for each taxable year upon the taxable income of every nonresident or part-year resident when the nonresident or part-year resident is the head of a household, as defined in Section 17042, a tax as calculated in paragraph (2). (2) The tax imposed under paragraph (1) shall be calculated by multiplying the âtaxable income of a nonresident or part-year resident,â as defined in subdivision (i), by a rate (expressed as a percentage) equal to the tax computed under subdivision (c) on the entire taxable income of the nonresident or part-year resident as if the nonresident or part-year resident were a resident of this state for the taxable year and as if the nonresident or part-year resident were a resident of this state for al
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