# Full Statutory Corpus: CA

## Cal. Rev. & Tax Code § 17014: Definition of Resident (Non-Temporary Purpose Test)
`Cal. Rev. & Tax Code > Part 10 > Chapter 1 > § 17014`

### English
Defines resident as every individual who is in California for other than a temporary or transitory purpose, and every individual domiciled in California who is outside the state for a temporary or transitory purpose. Presumption under § 17016 at 9 months.

### Español
Define residente como todo individuo que permanezca en California para fines que no sean temporales o transitorios, y todo domiciliado que esté fuera del estado de forma temporal. Aplica el criterio de conexión más cercana.

## Cal. Rev. & Tax Code § 17041: Individual Income Tax Rates and Brackets
`Cal. Rev. & Tax Code > Part 10 > Chapter 2 > § 17041`

### English
Imposes graduated income tax rates on California taxable income ranging from 1% to 12.3%, plus a 1% Mental Health Services Tax surcharge on taxable income exceeding $1,000,000, creating a top marginal individual rate of 13.3%.

### Español
Grava el ingreso tributable de California con tasas escalonadas del 1% al 12.3%, más 1% de recargo para servicios de salud mental sobre ingresos mayores a $1M (Proposición 63), para una tasa marginal máxima de 13.3%.

## Cal. Rev. & Tax Code § 17951: Gross Income of Nonresidents and Sourcing
`Cal. Rev. & Tax Code > Part 10 > Chapter 9 > § 17951`

### English
In the case of nonresidents, gross income includes only gross income from sources within California, including income from a business, trade, or profession conducted in the state, and compensation for personal services performed in California.

### Español
Para no residentes, el ingreso bruto comprende únicamente ingresos derivados de fuentes en California, incluyendo negocios, profesiones y servicios personales realizados dentro del estado.

## 18 CCR § 17014: FTB Residence and Domicile Guidelines
`18 CCR > Division 3 > Chapter 2.5 > Subchapter 1 > § 17014`

### English
FTB regulation detailing domicile and residence determination. A person may have multiple residences but only one domicile. Applies the closest connection test evaluating real property, family, bank accounts, business affiliations, and licenses.

### Español
Reglamento de la FTB sobre residencia y domicilio. Aplica el criterio de conexión más cercana evaluando propiedades inmuebles, familia, cuentas bancarias, licencias profesionales y afiliaciones comerciales.
