BlackletterCalifornia law

Revenue and Taxation Code § 17732

CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents

Current as of September 28, 2026Rev. & Tax. Code, § 17732Official source ↗

Amended by Stats. 1999, Ch. 987, Sec. 46. Effective October 10, 1999.

Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not apply.