California Statutes
§ 18003. — 18003. (Amended by Stats. 1959, Ch. 321.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 12. CHAPTER 12. Credit for Taxes Paid
For the purpose of this chapter an estate or trust is considered a resident of the state which taxes the income of the estate or trust irrespective of whether the income is derived from sources within that state.
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California § 18003. (18003. (Amended by Stats. 1959, Ch. 321.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1959, Ch. 321.