Revenue and Taxation Code § 17671

ARTICLE 3. Common Trust Funds

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

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.