§ 17743
55 words·~1 min read·
/ca/revenue-and-taxation-code/17743A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.