Home/California/Statutes/Code RTC: Revenue 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/§ 17743.
California Statutes

§ 17743. — 17743. (Repealed and added by Stats. 1983, Ch. 488, Sec. 59.)

California § 17743.
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 § 17743. (17743. (Repealed and added by Stats. 1983, Ch. 488, Sec. 59.)) 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 § 17743. (2026).

Text

Where the taxability of income under this chapter depends on the residence of the fiduciary and there are two or more fiduciaries for the trust, the income taxable under Section 17742 shall be apportioned according to the number of fiduciaries resident in this state pursuant to rules and regulations prescribed by the Franchise Tax Board.

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Related

Steuer v. Franchise Tax Bd.
(California Court of Appeal, 2020)

Legislative History

Repealed and added by Stats. 1983, Ch. 488, Sec. 59. Effective July 28, 1983.
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California § 17743., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17743..