Revenue and Taxation Code section 25123

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in Sections 25124 through 25127 of this act.

Source: Section 25123, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=25123. (updated Jan. 1, 1966; accessed Oct. 5, 2026).

25120
25121
25122
25123
25124
25125
25126
25127
25128
25128.7
25128.9
25129
25130
25131
25132
25133
25134
25135
25136
25136.1
25137
25138
25139
25140
25141

Up to date

Verified:
Oct. 5, 2026

§ 25123's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_25123

Original Source: Section 25123, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=25123. (last accessed May 12, 2025).