Section 17735 Of Chapter 9. Estates, Trusts, Beneficiaries, And Decedents From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 9.

. (a) In the case of an estate, for taxable years beginning before January 1, 2014, no deductions shall be allowed under Section 661(a) of the Internal Revenue Code with respect to amounts attributable and taxable to nonresident beneficiaries if the fiduciary failed to obtain a certificate as provided by former Section 19513.
  (b) This section shall remain in effect only until December 1, 2018, and as of that date is repealed.