{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18003","citation":"Rev. & Tax. Code, § 18003","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 12. Credit for Taxes Paid [18001. - 18011.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-12"}],"history":"Amended by Stats. 1959, Ch. 321.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/credit-for-taxes-paid-18003","source":"California Legislative Information bulk export (pubinfo)"}