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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 12 - Credit for Taxes Paid
Section 18003.
Universal Citation: CA Rev & Tax Code § 18003 (2017)
18003.
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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