GroundRules
RTC § 23040
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 11. CORPORATION TAX LAW [23001. - 25141.]
- CHAPTER 1. General Provisions and Definitions [23001. - 23060.]
- ARTICLE 2. Definitions [23030. - 23060.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON