Pursuant to Cal. Rev. & Tax. Code Section 17014(a), a resident is an individual who (1) is in California for “other than a temporary or transitory purpose” or (2) is “domiciled” in California but is outside California for “a temporary or transitory purpose.” Presence within California for more than nine months of a taxable year creates a rebuttable presumption of California residence under Cal. Rev. & Tax. Code Section 17016. However, no presumption of nonresidency arises when an individual spends less than nine months of the year in California.
(The remainder of this article can be accessed in the June 2006 edition of Lexis California Tax Practice Insights.)