Home/California/Statutes/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/§ 23040.
California Statutes

§ 23040. — 23040. (Added by Stats. 1949, Ch. 557.)

California § 23040.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 23040. (23040. (Added by Stats. 1949, Ch. 557.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 23040. (2026).

Text

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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Legislative History

Added by Stats. 1949, Ch. 557.

Nearby Sections

2
§ 23040.
23040. (Added by Stats. 1949, Ch. 557.)
§ 23040.1.
23040.1. (Amended by Stats. 2001, Ch. 543, Sec. 23.)
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Bluebook (online)
California § 23040., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23040..