California Statutes
§ 25136. — 25136. (Repealed (in Sec. 7) and added November 6, 2012, by initiative Proposition 39, Sec. 8.)
California·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
(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 B
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California § 25136. (25136. (Repealed (in Sec. 7) and added November 6, 2012, by initiative Proposition 39, Sec. 8.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative 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Repealed (in Sec. 7) and added November 6, 2012, by initiative Proposition 39, Sec. 8.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.