Revenue and Taxation Code section 23040

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.

Source: Section 23040, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23040. (updated Jan. 1, 1949; accessed Jun. 23, 2025).

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Verified:
Jun. 23, 2025

§ 23040's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23040

Original Source: Section 23040, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23040. (last accessed May 12, 2025).