Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18003 — Credit for Taxes Paid
Cal. Rev. & Tax. Code § 18003
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 18003 — Credit for Taxes Paid is in force in the current edition of the Code, and nothing recorded condemns it.
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.