Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23040 — Definitions
Cal. Rev. & Tax. Code § 23040
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 23040 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
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.