reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 1 - Taxation of Business Income of Certain Exempt Trusts [Repealed] › Section 17649(b) - Article 1 Lease Deductions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 12-14-64; effective thirtieth day thereafter (Register 64, No.
						25).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 2 - Deductions: Computation of Taxable Income [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 of Article 2 (Sections
					 17651(a) through
					 17659) filed 6-25-81; effective
					 thirtieth day thereafter (Register 81, No. 26).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 3 - Common Trust Funds [Repealed] › Section 17671-17676(a) - Common Trust Funds. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						Article 3 (Regs. 17671-17677) filed 9-15-58; effective thirtieth day thereafter
						(Register 58, No. 17).
2. Amendment filed 12-22-69; effective
						thirtieth day thereafter (Register 69, No. 52).
3. Repealer filed
						6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 3 - Common Trust Funds [Repealed] › Section 17671-17676(b) - Income of Participants in Common Trust Fund. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 3 - Common Trust Funds [Repealed] › Section 17671-17676(c) - Computation of Common Trust Fund Income. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Amendment filed 10-2-68; effective thirtieth day thereafter (Register 68, No.
						37).
2. Repealer filed 6-25-81; effective thirtieth day thereafter
						(Register 81, No. 26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 3 - Common Trust Funds [Repealed] › Section 17671-17676(d) - Admission and Withdrawal of Participants in the Common Trust Fund. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 7 - Exempt Trusts and Common Trust Funds [Repealed] › Article 3 - Common Trust Funds [Repealed] › Section 17677 - Returns of Common Trust Funds. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-82; effective thirtieth day thereafter (Register 82, No.
						3).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 8 - Natural Resources [Repealed] › Article 1 - Deductions [Repealed] › Section 17689 - Discovery or Exploration Expenditures. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 1-15-82; effective thirtieth day thereafter
						(Register 82, No. 3).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 8 - Natural Resources [Repealed] › Article 1 - Deductions [Repealed] › Section 17690 - Mine Development Expenditures. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 6-25-81; effective thirtieth day thereafter
						(Register 81, No. 26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 8 - Natural Resources [Repealed] › Article 2 - Sales and Exchanges [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 of Article 2 (Sections
					 17711-17712) filed 6-25-81;
					 effective thirtieth day thereafter (Register 81, No. 26).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17731(a) - Scope of Chapter 9. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						Group 9, Article 1 (Regs. 17731-17745) filed 9-15-58; effective thirtieth day
						thereafter (Register 58, No. 17).
2. Repealer filed 6-25-81;
						effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17731(b) - Scope of Articles 1, 2, 3, and 4. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17731(c) - Imposition of Tax; Application of Tax. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17731(d) - Gross Income of Estates and Trusts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17731(e) - Computation and Payment of Tax; Deductions and Credits of Estates and Trusts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17731(f) - Filing of Returns and Payment of the Tax. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Amendment filed 12-13-63; effective thirtieth day thereafter (Register 63, No.
						25).
2. Repealer filed 6-25-81; effective thirtieth day thereafter
						(Register 81, No. 26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17731(g) - Termination of Estates and Trusts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17733 - Deduction for Personal Exemption of Estates and Trusts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17734(a) - Charitable Contributions Deduction. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17734(b) - Reduction of Charitable Contributions Deductions by Exempt Income. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17734(c) - Capital Gains Included in Charitable Contribution. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17734(d) - Cross Reference. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17735 - Depreciation and Depletion. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17736 - Amortization of Emergency Facilities. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253 Revenue and Taxation
						  Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17737(a) - Excess Deductions on Termination of an Estate or Trust. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17737(b) - Meaning of "Beneficiaries Succeeding to the Property of the Estate or Trust." [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17737(c) - Allocation. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17738 - Disallowance of Standard Deduction. (Cross Reference.) [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17739(a) - Distributable Net Income; Deduction for Distributions; in General. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17739(b) - Deduction for Distributions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17739(c) - Deduction for Personal Exemption. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17739(d) - Capital Gains and Losses. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17739(e) - Extraordinary Dividends and Taxable Stock Dividends. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17739(f) - Tax-Exempt Interest. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17740(a) - Definition of "Income." [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17740(b) - Dividends Allocated to Corpus. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17741(a) - Definition of "Beneficiary." [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17741(b) - Illustration of the Provisions of Sections 17739 to 17740, Inclusive. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-25-81; effective thirtieth day thereafter (Register 81, No.
						26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17742-17745(a) - Taxability of Estates, Trusts, and Beneficiaries. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 8-18-82; effective thirtieth day thereafter (Register 82, No.
						34).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17742-17745(b) - Taxes Are Charged on Corpus-Liability of Fiduciary. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-82; effective thirtieth day thereafter (Register 82, No.
						3).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17742-17745(c) - Income Taxable to Beneficiaries of Estate or Trust if Taxes Are Unpaid. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 8-18-82; effective thirtieth day thereafter (Register 82, No.
						34).
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17742-17745(d) - Estates and Trusts Taxable as Separate Entities. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-82; effective thirtieth day thereafter (Register 82, No.
						3).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17742-17745(e) - Massachusetts or Business Trusts. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-82; effective thirtieth day thereafter (Register 82, No.
						3).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17742-17745(f) - Estates of Infants and Other Wards. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 1-15-82; effective thirtieth day thereafter (Register 82, No.
						3).
Note: Authority cited and Reference: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17746(a) - Disallowance of Double Deductions; in General. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 6-25-81; effective thirtieth day thereafter
						(Register 81, No. 26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 1 - General Rules for Taxation of Estates and Trusts › Section 17746(b) - Deductions Included. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 2-20-64; effective thirtieth day thereafter (Register 64, No.
						4).
2. Repealer filed 6-25-81; effective thirtieth day thereafter
						(Register 81, No. 26).
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17751(a) - Simple Trusts; Deduction for Distributions; In General

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17751(b) - Income Required to Be Distributed Currently

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17751(c) - Distribution of Amounts Other Than Income

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17751(d) - Charitable Purposes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17751(e) - Estates

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17751(f) - Deduction for Distributions to Beneficiaries

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17752(a) - Simple Trusts: Inclusion of Amounts in Income of Beneficiaries

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority and reference cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17752(b) - Distributions in Excess of Distributable Net Income

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority and reference cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17752(c) - Character of Amounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17752(d) - Allocation of Income Items

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority and reference cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17752(e) - Allocations of Deductions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority and reference cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17752(f) - Different Taxable Years

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority and reference cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17752(g) - Death of Individual Beneficiaries

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority and reference cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17752(h) - Termination of Existence of Other Beneficiaries

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority and reference cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 2 - Trusts Which Distribute Current Income Only [Repealed] › Section 17752(i) - Illustration of the Provisions of Sections 17751 and 17752

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority and reference cited: Section
						  19253,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 3 - Estates or Trusts Which May Accumulate Income or Which Distribute Corpus [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 of Article 3 (Sections
					 17761(a)-(f)
					 through 17767(a)-(d))
					 filed 8-6-81; effective thirtieth day thereafter (Register 81, No. 32). For
					 prior history, see Registers 74, No. 48 and 58, No. 17.
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Sections
						17761-
						17835,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 4 - Treatment of Excess Distributions by Trusts [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 of Article 4 (Sections
					 17771(a)-(h)
					 through 17777(a)-(b))
					 filed 8-6-81; effective thirtieth day thereafter (Register 81, No. 32). For
					 prior history, see Registers 76, No. 52 and 58, No. 17.
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Sections
						17761-
						17835,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 5 - Grantor and Others Treated as Substantial Owners [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 of Article 5 (Sections
					 17781(a)-(d)
					 through 17792(a)-(d))
					 filed 8-6-81; effective thirtieth day thereafter (Register 81, No. 32). For
					 prior history, see Register 58, No. 17.
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Sections
						17761-
						17835,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 6 - Miscellaneous [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 of Article 6 (Sections
					 17811-17818(a)-(f)
					 through 17821(a)-(b))
					 filed 8-6-81; effective thirtieth day thereafter (Register 81, No. 32). For
					 prior history, see Registers 61, No. 9 and 58, No. 17.
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Sections
						17761-
						17835,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 9 - Estates, Trusts, Beneficiaries and Decedents › Article 7 - Income in Respect of Decedents [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 of Article 7 (Sections
					 17831-17834(a)-(e)
					 through 17838) filed 8-6-81; effective
					 thirtieth day thereafter (Register 81, No. 32). For prior history, see Register
					 61, No. 9.
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Sections
						17761-
						17835,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 10 - Partners and Partnerships [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  Article 1 (Sections
				  17851-17867) filed 8-6-81;
				  effective thirtieth day thereafter (Register 81, No. 32). For prior history,
				  see Registers 68, No. 37 and 64, No. 4.
2. Repealer of Article 2
				  (Sections 17881-17883) filed 8-6-81;
				  effective thirtieth day thereafter (Register 81, No. 32).
3.
				  Repealer of Articles 3-7 (Sections
				  17892(a) -
				  17932, not consecutive) filed
				  8-25-81; effective thirtieth day thereafter (Register 81, No. 35). For prior
				  history, see Registers 81, No. 32 and 62, No. 23.
Note: Authority cited: Section
					 19253,
					 Revenue and Taxation Code. Reference: Sections
					 17761-
					 17835,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 11 - Gross Income of Nonresidents › Section 17951-2 - ** Income from Sources Within this State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Income from sources within this State includes income from
					 real or tangible personal property located in this State (see Reg. 17951-3);
					 income from a business, trade, or profession carried on within this State (see
					 Reg. 17951-4); compensation for personal services performed within this State
					 (see Reg. 17951-5); and income from stocks, bonds, notes, bank deposits and
					 other intangible personal property having a business or taxable situs in this
					 State (see Reg. 17952; and rentals or royalties for the use of, or for the
					 privilege of using in this State, patents, copyrights, secret processes and
					 formulas, good will, trade-marks, trade brands, franchises, and other like
					 property having a taxable or business situs in this State (see Reg. 17952).
					 Qualified retirement income, as defined in Section
					 17952.5
					 of the Revenue and Taxation Code received by a nonresident during a taxable
					 year beginning on or after January 1, 1996, is not included in gross income
					 derived from sources within this State.
1.
					 Renumbering and amendment of Sections
					 17951-17954(b) to
					 Section 17951-2 filed 1-15-82; effective
					 thirtieth day thereafter (Register 82, No. 3).
2. Change without
					 regulatory effect amending section and NOTE filed 7-28-97 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 97, No. 31).
**
					 This regulation is substantially the same as Title 18, Cal. Adm. Code, Chapter
					 3, Subchapter 2, Section
					 17211-14(b).
Note: Authority cited: Section
						19503,
						Revenue and Taxation Code. Reference: Sections
						17041,
						17951
						and
						17952,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 11 - Gross Income of Nonresidents › Section 17951-3 - *** Income from Real or Tangible Personal Property

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Income of a nonresident from sources within this State
					 includes rents from real or tangible personal property in this State, gains
					 realized from the sale or transfer of such property (see Chapter 14, Sec.
					 18151 and following respecting
					 capital gains) regardless of where the sale or transfer is consummated, and any
					 other type of income derived from the ownership, control or management of real
					 and tangible personal property located in this State irrespective of whether a
					 trade, business or profession is carried on within this
					 State.
1.
					 Renumbering and amendment of Sections
					 17951-17954(c) to
					 Section 17951-3 filed 1-15-82; effective
					 thirtieth day thereafter (Register 82, No.
					 3).
*** This regulation is substantially
					 the same as Title 18, Cal. Adm. Code, Chapter 3, Subchapter 2, Section
					 17211-14(c).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Sections
						17041
						and
						17951,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 11 - Gross Income of Nonresidents › Section 17951-5 - Wages, Salaries and Other Compensation for Personal Services Performed in this State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
(1) The gross income from commissions earned
				  by a nonresident traveling salesman, agent or other employee for services
				  performed or sales made whose compensation depends directly on the volume of
				  business transacted by him, includes that proportion of the compensation
				  received which the volume of business transacted by such employee within the
				  State of California bears to the total volume of business transacted by him
				  within and without the State.
(2)
				  Nonresident actors, singers, performers, entertainers, wrestlers, boxers, etc.,
				  must include in gross income as income from sources within this State the gross
				  amount received for performances in this State.
(3) Nonresident attorneys, physicians,
				  accountants, engineers, etc., even though not regularly engaged in carrying on
				  their professions in this State, must include in gross income as income from
				  sources within this State the entire amount of fees or compensation for
				  services performed in this State on behalf of their clients.
(4) If nonresident employees (including
				  officers of corporations, but excluding employees, mentioned in (1) above) are
				  employed continuously in this State for a definite portion of any taxable year,
				  the gross income of the employees from sources within this State includes the
				  total compensation for the period employed in this State.
California Code of Regulations › Title 18 - Public Revenues › Division 3 - Franchise Tax Board › Chapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54) › Subchapter 11 - Gross Income of Nonresidents › Section 17953 - Nonresident Beneficiaries

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Income of a nonresident beneficiary from an estate or
					 trust, distributed or distributable to the beneficiary out of income from
					 intangible personal property of the estate or trust, is not income from sources
					 within this State and is not taxable to the nonresident beneficiary unless the
					 property is so used by the estate or trust as to acquire a business situs in
					 this State within the meaning of subsection (b) or (c) of Regulation 17952, or,
					 in the case of royalties, patents, copyrights, secret processes and formulas,
					 good will, trade-marks, trade brands, franchises, and other like property,
					 unless the estate or trust permits or licenses the property to be used in this
					 State in the manner described in subsection (c) of Regulation 17952.
Whether or not the executor or administrator of an estate
					 or the trustee of a trust is a resident of this State is immaterial in so far
					 as the taxation of income of beneficiaries from the estate or trust is
					 concerned.
1. New
					 section filed 1-15-82; effective thirtieth day thereafter (Register 82, No.
					 3).
Note: Authority cited: Section
						19253,
						Revenue and Taxation Code. Reference: Sections
						17952
						and
						17953,
						Revenue and Taxation Code.