{"data":{"id":"us-ca/rtc-23040","jurisdiction":"us-ca","citation":"RTC § 23040","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"e991f030007e0d4efd7c7bb6c278bbc60038b95bf0f25f80273fcb859c4b1eff","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23039","next":"us-ca/rtc-23040.1"},"notice":"GroundRules: Original legal text. Not legal advice."}