Revenue and Taxation Code § 17671

ARTICLE 3. Common Trust Funds

Current as of September 28, 2026Rev. & Tax. Code, § 17671Official source ↗Ask about this

Amended by Stats. 1999, Ch. 987, Sec. 45. Effective October 10, 1999.

Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as otherwise provided.