Revenue and Taxation Code section 17020

“Trade or business” includes the performance of the functions of a public office.

Source: Section 17020, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17020. (updated Jan. 1, 1955; accessed Sep. 22, 2025).

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Verified:
Sep. 22, 2025

§ 17020's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17020

Original Source: Section 17020, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17020. (last accessed May 12, 2025).