§ 23040
46 words·~1 min read·
/ca/revenue-and-taxation-code/23040A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.