Revenue and Taxation Code section 17743

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.

Source: Section 17743, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17743. (accessed Apr. 24, 2025).

17731
17731.5
17732
17733
17734
17734.6
17736
17737
17742
17743
17744
17745
17745.1
17751
17752
17755
17760
17760.5
17779

Last Updated

Apr. 24, 2025

§ 17743’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17743

Original Source: Section 17743, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17743. (last accessed Apr. 24, 2025).