California Statutes
§ 17744. — 17744. (Repealed and added by Stats. 1983, Ch. 488, Sec. 59.)
California·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
Where the taxability of income under this chapter depends on the residence of the beneficiary and there are two or more beneficiaries of the trust, the income taxable under Section 17742 shall be apportioned according to the number and interest of beneficiaries resident in this state pursuant to rules and regulations prescribed by the Franchise Tax Board.
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California § 17744. (17744. (Repealed and added by Stats. 1983, Ch. 488, Sec. 59.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed and added by Stats. 1983, Ch. 488, Sec. 59. Effective July 28, 1983.