{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17731","citation":"Rev. & Tax. Code, § 17731","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents [17731. - 17779.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-9"}],"history":"Amended by Stats. 2005, Ch. 691, Sec. 37.   Effective October 7, 2005.","effective":"2005-10-07","html":"<p>(a) Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as otherwise provided.</p><p>(b) Section 692(d)(2) of the Internal Revenue Code, relating to the ten thousand-dollar ($10,000) minimum benefit, does not apply.</p>","text":"(a) Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as otherwise provided. (b) Section 692(d)(2) of the Internal Revenue Code, relating to the ten thousand-dollar ($10,000) minimum benefit, does not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/estates-trusts-beneficiaries-and-decedents-17731","source":"California Legislative Information bulk export (pubinfo)"}