Rev. & Tax. Code, § 25136 · Article 2. Uniform Division of Income for Tax Purposes Act
Rev. & Tax. Code, § 25136
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, sales, other than sales of tangible personal property, are in this state if:
(1) Sales from services are in this state to the extent the purchaser of the service received the benefit of the services in this state.
(2) Sales from intangible property are in this state to the extent the property is used in this state. In the case of marketable securities, sales are in this state if the customer is in this state.
(3) Sales from the sale, lease, rental, or licensing of real property are in this state if the real property is located in this state.
(4) Sales from the rental, lease, or licensing of tangible personal property are in this state if the property is located in this state.
(b) The Franchise Tax Board may prescribe regulations as necessary or appropriate to carry out the purposes of this section.
Notes and commentary — not statutory text
History
Repealed (in Sec. 7) and added November 6, 2012, by initiative Proposition 39, Sec. 8. Section applicable, by subd. (a), for taxable years beginning on or after January 1, 2013.
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=25136.
- Text hash
- sha256 c86b8a6b9354109904385fed53e1c6c74d21b7206ed01a7906e148a86700a41d
- 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 4 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 25136. Each shows the citation as that text prints it.
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