There is a newer version
of
this Section
2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 9 - Estates, Trusts, Beneficiaries, and Decedents
Section 17735.
Universal Citation: CA Rev & Tax Code § 17735 (2017)
17735.
(a) In the case of an estate, for taxable years beginning before January 1, 2014, no deductions shall be allowed under Section 661(a) of the Internal Revenue Code with respect to amounts attributable and taxable to nonresident beneficiaries if the fiduciary failed to obtain a certificate as provided by former Section 19513.
(b) This section shall remain in effect only until December 1, 2018, and as of that date is repealed.
(Amended by Stats. 2013, Ch. 239, Sec. 1. (AB 672) Effective January 1, 2014. Repealed as of December 1, 2018, by its own provisions.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
