Rev. & Tax. Code, § 17743 · Chapter 9. Estates, Trusts, Beneficiaries, and Decedents
Rev. & Tax. Code, § 17743
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Where the taxability of income under this chapter depends on the residence of the fiduciary and there are two or more fiduciaries for the trust, the income taxable under Section 17742 shall be apportioned according to the number of fiduciaries resident in this state pursuant to rules and regulations prescribed by the Franchise Tax Board.
Notes and commentary — not statutory text
History
Repealed and added by Stats. 1983, Ch. 488, Sec. 59. Effective July 28, 1983.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17743.
- Text hash
- sha256 5a15c50cb815ecec0f660f1bd1e789926e3acfbb72ac0c93bdb2c46c9aa3607a
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.