California Codes, Code of Civil Procedure - CCP, Part 2 — Of Civil Actions, Title 14 — Of Miscellaneous Provisions, Chapter 8 — Declaratory Relief, Section 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 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.
Notes
Allows an individual claiming California nonresidency for Personal Income Tax Law purposes to sue the Franchise Tax Board to determine the fact of that individual’s residence under the conditions in the referenced tax provision. The action may be commenced in superior court in Sacramento County, Los Angeles County, or the City and County of San Francisco.
Use as reference
Lexinter.net | California Code, Code of Civil Procedure - CCP § 1060.5 | https://laws.lexinter.net/codes/california/code-of-civil-procedure/part-2/title-14/chapter-8/section-1060-5