California Revenue and Taxation Code

§ 18003

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 18003Div. 2 · Part 10 · Ch. 12

Statute text

View on leginfo.ca.gov

For the purpose of this chapter an estate or trust is considered a resident of the state which taxes the income of the estate or trust irrespective of whether the income is derived from sources within that state.

Legislative history

Amended by Stats. 1959, Ch. 321.