California Statutes
§ 23040. — 23040. (Added by Stats. 1949, Ch. 557.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 1. CHAPTER 1. General Provisions and Definitions·Art. 2. ARTICLE 2. Definitions
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.
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California § 23040. (23040. (Added by Stats. 1949, Ch. 557.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1949, Ch. 557.