California Statutes
§ 17953. — 17953. (Amended by Stats. 2001, Ch. 920, Sec. 22.)
California § 17953.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 11.CHAPTER 11. Gross Income of Nonresidents
This text of California § 17953. (17953. (Amended by Stats. 2001, Ch. 920, Sec. 22.)) 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 § 17953. (2026).
Text
For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, income of estates and trusts distributed or distributable to nonresident beneficiaries is income from sources within this state only if distributed or distributable out of income of the estate or trust derived from sources within this state. For the purposes of this section, the nonresident beneficiary shall be deemed to be the owner of intangible personal property from which the income of the estate or trust is
derived.
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Legislative History
Amended by Stats. 2001, Ch. 920, Sec. 22. Effective January 1, 2002.
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Bluebook (online)
California § 17953., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17953..