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.
§ 1060.5.Action Against Franchise Tax Board to Determine Residence For Purposes of Personal Income Tax Law
Title 14. Of Miscellaneous Provisions · Chapter 8. Declaratory Relief · Last amended 1997 · Last verified July 28, 2026
In one sentenceSection 1060.5 lets a person claiming to be a California nonresident for personal income tax purposes bring an action in Sacramento, Los Angeles, or San Francisco superior court against the Franchise Tax Board to determine that residency question under the conditions set out in the tax code.
Full Text of § 1060.5
Plain-English Summary
This section carves out a specialized declaratory-style action just for residency disputes tied to personal income tax. An individual who claims to be a nonresident of California for purposes of the Personal Income Tax Law can sue the Franchise Tax Board directly to have the fact of residency determined by a court.
Venue is limited to three counties: Sacramento, Los Angeles, or the City and County of San Francisco. And the action is not open-ended; it proceeds under the conditions and circumstances set out in the Revenue and Taxation Code's residency-determination provision, which this section incorporates by reference.
Though it lives in the declaratory relief chapter, this is narrower than § 1060's general remedy: it targets one specific dispute, residency status under the state income tax law, against one specific defendant, the Franchise Tax Board.
Frequently Asked Questions
Who can bring an action under § 1060.5?
An individual claiming to be a nonresident of California for purposes of the Personal Income Tax Law.
Where must this action be filed?
In the superior court in the County of Sacramento, the County of Los Angeles, or the City and County of San Francisco.
Who is the defendant in an action under this section?
The Franchise Tax Board.
Is this the same as a general declaratory relief action under § 1060?
It serves a similar function but is narrower, addressing only residency determinations under the conditions set out in the Revenue and Taxation Code's residency provision.
Amendment History
Amended by Stats. 1996, Ch. 952, Sec. 1. Effective January 1, 1997.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 28, 2026.
· Official source
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