California Revenue and Taxation Code

§ 23040

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 23040Div. 2 · Part 11 · Ch. 1 · Art. 2

Statute text

View on leginfo.ca.gov

Income derived from or attributable to sources within this State includes income from tangible or intangible property located or having a situs in this State and income from any activities carried on in this State, regardless of whether carried on in intrastate, interstate or foreign commerce.

Legislative history

Added by Stats. 1949, Ch. 557.