Cal. RTC § 17677
This is the official text of Cal. RTC § 17677, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Every trust company operating a common trust fund shall make a return under penalties of perjury for each taxable year, stating specifically with respect to such fund the items of gross income and the deductions allowed by this article and shall include in the return information sufficient to identify the trusts and estates entitled to share in the taxable income of the common trust fund and the amount of the proportionate share of each such participant.
Status: in_force · Read it on the official government site
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