Cal. Code Regs. tit. 18 § 17953
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.
Cal. Code Regs. Tit. 18, § 17953
Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Sections 17952 and 17953, Revenue and Taxation Code.