what is california residency
Under this definition, an individual may be a resident of California although not domiciled in. California, and, conversely, may be domiciled in California without being a resident of. California. Residency determines what income is taxable by California (CCR Section 17014). The theory behind California residency law is to define the class of individuals who should. contribute to the support of this state (CCR Section 17014). R&TC Section 17014(b) provides a special rule for certain United States Government.