DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 12. Credit for Taxes Paid 18001-18011

§ 18003

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Amended by Stats. 1959, Ch. 321.)

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California Revenue and Taxation Code

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