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Cal. Revenue and Taxation Code § 17743

Cal. Revenue and Taxation Code § 17743

California · California Revenue and Taxation Code · Status: effective · Effective 1983-07-28

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Cal. Revenue and Taxation Code § 17743, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920795
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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.