Hi - thank you for your response...much appreciated.

However, I have posted this question on the caltax.com message board, and also do own the Big Blue Answer Book (as well as Checkpoint), but have been unable to locate an answer to my specific question with any of these resources.   Even the FTB agent in charge of nonresident withholding issues told me that she is unfamiliar with the "Constructive Receipt" referred to in their own Pub 1017.

If you do happen to know where I'd find the answer with any of these, I'd certainly be thrilled to know!