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Chapter 2.6. Administration of Franchise and Income Tax›Subchapter 7. Administration of Tax›Article 1. Powers and Duties of Franchise Tax Board

§ 19513. Estates Distributable to Nonresident Beneficiaries. [Repealed]

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IF8F11A634C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 19053, Revenue and Taxation Code. Reference: Section 19513, Revenue and Taxation Code.

History

  1. Change without regulatory effect renumbering former section 19262 to new section 19513, including amendment of Note filed 8-14-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 33).

  2. Editorial action removing repealed sections19501(a) through 19507(e) (Register 98, No. 48). For prior history, see Register 79, No. 33.

  3. Amendment of subsection (b) filed 11-20-2001; operative 12-20-2001 (Register 2001, No. 47).

  4. Amendment relocating section 19513 from chapter 2.7 to chapter 2.6, subchapter 7, article 1 filed 4-24-2006; operative 1-1-2006 pursuant to Revenue and Taxation Code section 19591(b)(2) (Register 2006, No. 17).

  5. Change without regulatory effect repealing section filed 4-9-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 15).

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