Rev. & Tax. Code, § 18003 · Chapter 12. Credit for Taxes Paid

Rev. & Tax. Code, § 18003

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Amended by Stats. 1959, Ch. 321.

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&sectionNum=18003.
Text hash: sha256 361902de3e7424d6f17ccba5991e0a0ef35aa03ab1d3aadb2eccbfc71a18e8a6
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

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 18003. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 19311.5Printed as Section 18001, 18002, 18003, 18004, 18005, or 18006

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.