BlackletterCalifornia law

Revenue and Taxation Code § 18003

CHAPTER 12. Credit for Taxes Paid

Current as of September 28, 2026Rev. & Tax. Code, § 18003Official source ↗

Amended by Stats. 1959, Ch. 321.

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.