GroundRules
RTC § 18003
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 12. Credit for Taxes Paid [18001. - 18011.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON