Rev. & Tax. Code, § 17744 · Chapter 9. Estates, Trusts, Beneficiaries, and Decedents
Rev. & Tax. Code, § 17744
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 beneficiary and there are two or more beneficiaries of the trust, the income taxable under Section 17742 shall be apportioned according to the number and interest of beneficiaries 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Repealed and added by Stats. 1983, Ch. 488, Sec. 59.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=17744.
- Text hash
- sha256 9c1ed27bb888d71b8e8e203383224aa044bf5b89e8d4a846621b16b68b2d686b
- 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
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