California Revenue and Taxation Code

§ 18635.5

RTC § 18635.5 Effective Jan 1, 2001Div. 2 · Part 10.2 · Ch. 2 · Art. 4

Statute text

(a)Section 6034A of the Internal Revenue Code, relating to information to beneficiaries of estates and trusts, shall apply, except as otherwise provided.

(b)Section 6034A(a) is modified to refer to Section 18505 in lieu of Section 6012(a) of the Internal Revenue Code.

(c)Section 6034A(c)(3) is modified to refer to Section 19051 in lieu of Section 6213(b)(1) of the Internal Revenue Code.

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Legislative history

Added by Stats. 2000, Ch. 863, Sec. 15. Effective January 1, 2001.