California · Code of Civil Procedure - CCP

CCP §1060.5: Any individual claiming to be a nonresident of the State of California for the purposes of the Personal Income Tax Law may commence an action in the Superior Court in the County of Sacramento, or in t

What this law says, in plain English

A nonresident claiming exemption from California's Personal Income Tax Law may file a civil action in Sacramento Superior Court or another specified county.

Read the full statutory text

Any individual claiming to be a nonresident of the State of California for the purposes of the Personal Income Tax Law may commence an action in the Superior Court in the County of Sacramento, or in the County of Los Angeles, or in the City and County of San Francisco, against the Franchise Tax Board to determine the fact of his or her residence in this state under the conditions and circumstances set forth in Section 19381 of the Revenue and Taxation Code.

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