{"data":{"id":"us-ca/rtc-18003","jurisdiction":"us-ca","citation":"RTC § 18003","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"361902de3e7424d6f17ccba5991e0a0ef35aa03ab1d3aadb2eccbfc71a18e8a6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18002","next":"us-ca/rtc-18004"},"notice":"GroundRules: Original legal text. Not legal advice."}