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.
Cal. Rev. & Tax. Code § 18003
Credit for Taxes Paid
Amended by Stats. 1959, Ch. 321.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.