Revenue and Taxation Code § 17731

CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents

Current as of September 28, 2026Rev. & Tax. Code, § 17731Official source ↗

Amended by Stats. 2005, Ch. 691, Sec. 37. Effective October 7, 2005.

(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.