The provided provisions do not directly address the applicability of data protection law based on an entity's registration or incorporation in California. Instead, they focus on determining residency status for tax purposes and defining when a taxpayer is considered to be "doing business" in the state.

The California Code of Regulations Title 18, Section 17014(2)(d) merely mentions "Proof of Nonresidence" without providing specific details related to data protection or entity registration.

The California Revenue and Taxation Code Section 23101(b)(1) states that a taxpayer is considered to be doing business in California if they are "organized or commercially domiciled in this state". While this provision establishes a connection between an entity's organization or commercial domicile and its tax obligations in California, it does not explicitly extend to data protection regulations.

Implications

The absence of specific provisions linking entity registration or incorporation to data protection law applicability suggests that California's data protection framework may not rely on this factor as a primary determinant for its scope. Instead, the applicability of California's data protection laws, such as the California Consumer Privacy Act (CCPA), is likely based on other factors such as the nature of the data being processed, the size of the business, or its interactions with California residents.

Businesses should be aware that while their registration or incorporation status in California may not directly trigger data protection obligations, other factors related to their operations and data processing activities in the state could still bring them under the purview of California's data protection laws.