California Statutes
§ 17677. — 17677. (Repealed and added by Stats. 1983, Ch. 488, Sec. 48.)
California § 17677.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 7.CHAPTER 7. Exempt Trusts and Common Trust Funds
Art. 3.ARTICLE 3. Common Trust Funds
This text of California § 17677. (17677. (Repealed and added by Stats. 1983, Ch. 488, Sec. 48.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17677. (2026).
Text
Every trust company operating a common trust fund shall make a return under penalties of perjury for each taxable year, stating specifically with respect to such fund the items of gross income and the deductions allowed by this article and shall include in the return information sufficient to identify the trusts and estates entitled to share in the taxable income of the common trust fund and the amount of the proportionate share of each such participant.
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Legislative History
Repealed and added by Stats. 1983, Ch. 488, Sec. 48. Effective July 28, 1983.
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Bluebook (online)
California § 17677., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17677..