California Code
ARTICLE 9 - Special Rules for Nonresidents and Part-Year Residents
Section 17301.5.

17301.5. For purposes of this part, in the case of a nonresident or part-year resident, the term “total taxable income” means taxable income for the entire year determined under Section 17073 regardless of source.

(Added by Stats. 2001, Ch. 920, Sec. 8. Effective January 1, 2002.)