Rev. & Tax. Code, § 25133 · Article 2. Uniform Division of Income for Tax Purposes Act
Rev. & Tax. Code, § 25133
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Compensation is paid in this state if:
(a) The individual’s service is performed entirely within the state; or
(b) The individual’s service is performed both within and without the state, but the service performed without the state is incidental to the individual’s service within the state; or
(c) Some of the service is performed in the state and (1) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state, or (2) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in this state.
Notes and commentary — not statutory text
History
Added by Stats. 1966, Ch. 2.
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§ionNum=25133.
- Text hash
- sha256 b27e42f33c0a78149a2673d618c19413d548303f1df882de933deacd392ec093
- 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, § 25133. Each shows the citation as that text prints it.
Revenue and Taxation Code
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.