17301.4. For purposes of this part, in the case of a nonresident or part-year resident, the term “total adjusted gross income” means adjusted gross income for the entire year determined under Section 17072 regardless of source, taking into account paragraph (2) of subdivision (h) of Section 17024.5 and Section 17203.
(Added by Stats. 2001, Ch. 920, Sec. 7. Effective January 1, 2002.)