Rev. & Tax. Code, § 23040 · Article 2. Definitions

Rev. & Tax. Code, § 23040

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by Stats. 1949, Ch. 557.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=23040.
Text hash: sha256 e991f030007e0d4efd7c7bb6c278bbc60038b95bf0f25f80273fcb859c4b1eff
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 23040. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 23040.1Printed as Sections 23040 and 25101

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.