California Legal Codes and Statutes

§ 18003

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.

Cite this section

Cal. Rev. & Tax. Code § 18003 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-12-credit-for-taxes-paid/section-18003

Other sections in Chapter 12 - Credit for Taxes Paid

§ 18001§ 18002§ 18003§ 18004§ 18005§ 18006§ 18007§ 18008§ 18009§ 18011

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