Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 11.: PART 11. CORPORATION TAX LAW/Ch. 17.: CHAPTER 17. Allocation of Income/Art. 2.: ARTICLE 2. Uniform Division of Income for Tax Purposes Act/§ 25123.
California Statutes

§ 25123. — 25123. (Added by Stats. 1966, Ch. 2.)

California § 25123.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 17.CHAPTER 17. Allocation of Income
Art. 2.ARTICLE 2. Uniform Division of Income for Tax Purposes Act

This text of California § 25123. (25123. (Added by Stats. 1966, Ch. 2.)) 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 § 25123. (2026).

Text

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in Sections 25124 through 25127 of this act.

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Legislative History

Added by Stats. 1966, Ch. 2.
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California § 25123., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/25123..