California Statutes
§ 17734. — 17734. (Amended by Stats. 2001, Ch. 920, Sec. 16.)
California § 17734.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 9.CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents
This text of California § 17734. (17734. (Amended by Stats. 2001, Ch. 920, Sec. 16.)) 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 § 17734. (2026).
Text
For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of a nonresident beneficiary, income and deduction derived through an estate or trust shall be included in that computation only to the extent that the income or deduction is derived by the estate or trust from sources within this state.
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Legislative History
Amended by Stats. 2001, Ch. 920, Sec. 16. Effective January 1, 2002.
Nearby Sections
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Bluebook (online)
California § 17734., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17734..